13 June 2012
Althoug deduction u/s 80c is available to individual or a HUF but Sec 80c says that:- Any sum paid as tuition fees(not includingany payment towards development fees/donation/payment of similar nature) whether at the time of admission or otherwise to any university/ college/ educational institution in India for full time education of any two children of AN INDIVIDUAL Does here the word AN INDIVIDUAL suggest that deduction is available only to an individual or even to HUF? According to the wordings of the sec it seems that deduction is available only to an individual.
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