Mr. ‘A’ invested Rs.100000/- in SCSS'2004 Joint Account through the Saving Bank Account of & with the First name of his House Wife.
In view of Clubbing Rule/Section 64(1)(iv) amount of Interest earned/accrued on this account has to be clubbed with the Income of Mr. ‘A’.
In that case who is entitled to claim Deduction under 80C for the invested by Mr. A ?
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