Doubt about dependent child under sec 80c
sathya (student) (128 Points)
28 July 2016sathya (student) (128 Points)
28 July 2016
Deepak Gupta
(CA Student)
(15922 Points)
Replied 28 July 2016
Sec. 80C(4)(c) does not specify that for deduction of tuition fees child should be married, unmarried, dependent, independent, biological, adopted etc. Hence, you can claim the deduction.
Furthermore, child has been defined u/s 2(15B). It says that, “child, in relation to an individual, includes a step-child and an adopted child of that individual.”
sathya
(student)
(128 Points)
Replied 28 July 2016
Here assesse paid tution fees for his brother s son , whether he can claim deduction as per sec 80C
CA Harshal Totla
(Chartered Accountant)
(2229 Points)
Replied 28 July 2016
Deepak Gupta
(CA Student)
(15922 Points)
Replied 28 July 2016
Above reply was given assuming that though the assessee is unmarried, he may have adopted the child.
Now after the clarification, if the assessee has paid the fee as solely being the uncle of the child, it doesn’t establish the relation of father and child with that individual. Hence, deduction cannot be claimed.
Kindly post all the facts of the query in the beginning itself so that it can be replied with more clarity.
CA Harshal Totla
(Chartered Accountant)
(2229 Points)
Replied 28 July 2016
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