Deduction of lic premium

if you pay then you can claim, cash is a differnt matter

I would like to differ. The person making the payment is entitled to deduction. If the father is paying for LIC policy of his son, then the father is eligible to deduction under section 80C.

Regards,

What you have read in the site is Correct. 

The person paying the Premium is only eligible for claiming deduction.

If you pay by chq, your son is not eligible to claim deduction of the same in his Income Tax Computation.

If you pay by cash, Your son will be eligible to claim deduction, (you have to show by way of book entry that this amount was paid by your son from his Cash )

Hello @ Hitesh 
If I pay the premium by chq , Will my son be elegible to claim deduction? 

(If I show by way of book entry that this amount was paid by my son from his Cash/bank account to me) 

Thanks