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Deduction u/s 80C

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(Querist)
15 June 2009 if son pays lic premium through his bank account then could father claim ded u/s 80c,
son doesn't file his return
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Vipul J. Bhavsar

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Vipul J. Bhavsar (Expert)
15 June 2009 No. Deduction is allowed to the person from whose account money has been paid and not to the person on whose name the insurance policy is taken up.
Only son can claim the deduction, if he files the Return.

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