80c deduction

This query is : Resolved

NIKHIL GIRISH SHETH (Querist)
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25 December 2018 If Son's LIC premium paid by Mother & in this case Son is not dependent , mother will be eligible for 80C deduction ??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 December 2018 Yes mother is eligible for 80c deduction.

NIKHIL GIRISH SHETH

NIKHIL GIRISH SHETH (Querist)
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25 December 2018 Hello sir ,
one of my CA Friend is of opinion that if son is Dependent on mother than n than only mother can claim

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CA Mohit Bansal

CA Mohit Bansal (Expert)
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25 December 2018 The only condition specified for the deduction of LIC premium under section 80C is it is available for individuals their spouse and children. The section is silent about the dependency hence in the instant case mother is eligible for the deduction