03 January 2014
Respected sirs, Tutiion fees of two kids was paid by assessee's husband partly through cash and partly through a/c payee cheque but husband did not claim deduction u/s 80C as he had already crossed the 1 lac limit. My question is CAN THE ASSESSEE CLAIM DEDUCTION FOR TUTION FEES OF KIDS IN HER I.T. RETURN IN THE ABOVE CASE WHEN SHE HAS NOT PAID RATHER HER HUSBAND HAS PAID BUT HE HAS NOT CLAIMED IT AS DEDUCTION IN HIS RETURNS?