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Deductions u/s 80C

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(Querist)
21 September 2009 Plz. answer the following :-
If any Assessee pays a Sum towards LIC Premium towards His/Her Parents, is that Amt. is deductible u/s 80C ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
21 September 2009 Not eligible for deduction u/s 80C. Eligible only for those persons covered in Circular 574 dated 22-8-1990 reported in 185 ITR (St) 31.

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