Deduction u/s 80C eligibility

But Sir as per our Statutory Auditor, deduction only allowed when payment made through bank accounts of person availing exemption 

Any rule or notification on exclusion of LIC, kindly share  

Our Stat Auditor given opinion specifically on deduction of Tution Fee

Originally posted by : Vipul Acharya
	But Sir as per our Statutory Auditor, deduction only allowed when payment made through bank accounts of person availing exemption

That's a garbage opinion.

For tax saving investments, it's the holder of the investment / asset who can (and should) claim the deduction.

When it comes to tuition, I'm not so sure. One could consider it to be an expense rather than an investment, so there might be a point related to who actually incurred the expense.

That said, there are very simple ways to get around that: simply enter all those as your expenses and since your wife paid on your behalf, put down the entire amount as a loan you took from her.

Only Husband files ITR and spouse is Housewife, so Husband will take benefit

Kindly provide rulings or case law, i didn't found the same anywhere