U/S 80C ( HUF)

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Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2011 HELLO :

q:- IS GRANDFATHER ELEGIBEL FOR GRANDSON TUTION FEES U/S 80 C

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 March 2011 Deduction for tuition fees u/s. 80c of the Income Tax Act 1961 is available to Individual Assessee and is not available to HUF.

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CA.ViVeK M ACA

CA.ViVeK M ACA (Expert)
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26 March 2011 This is deduction is meant for Individuals. If the grandfather is a legal guardian ( not the case of HUF) can still cliam Tuition fee as deduction.. But there require a legal guardian ship... in that case.

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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26 March 2011 Vivek Ji,
Deduction u/s 80C is available on tution fees paid paid on full time education for any two children and not Grandson, as mentioned by. So even If the grandfather is a legal guardian he can not claim deduction u/s 80C for tution fees paid on education oh his grandson.
Please correct me if i am wrong.

CA Navin Jain

CA Navin Jain (Expert)
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26 March 2011
Who is Eligible: Deduction for tuition fees u/s. 80c of the Income Tax Act 1961 is available to Individual Assessee and is not available to HUF.

Check to following link

https://www.caclubindia.com/forum/deduction-80c-tution-fee-complete-analysis-136897.asp

Aditya Maheshwari

Aditya Maheshwari (Expert)
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26 March 2011 Viveks answer seems to be worng as the Act is clear. Deduction is allowable in case of an individual any two children OF THE INDIVIDUAL. So in any case grandfather cannot claim fees of grandson.

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