Deduction u/s 80c in respect of lip

CA Sanjay Baheti (PROPRIETOR) (1155 Points)

13 March 2012  

 

One of my client being a Individual Lady.
Prior to her marriage the LIP paid in her name was claimed as deduction u/s 80C from income of her parents in earlier periods.Now She was married in F.Y.2010-11. So far LIP paid for the Year 2010-11 is concerned the same was paid by her parents. However the same was not claimed as deduction u/s 80C from parents  Income. Now my assesse i.e. Lady wants to file her income tax return for F.Y.2010-11. query is whether the LIP paid by her parents though not claimed by them in their return can be claimed as deduction from her Income u/s 80C of I.T. Act or not.
Please reply.