In a financial year , say FY 2019-20 , a child's grandfather paid her school fees & debited that amount to the account of the child's mom (his daughter-in-law) in his books of accounts . In other words , he paid the school fees for the child on her mom's behalf . This amount got adjusted against salary that he credited to her (his daughter-in-law's) account , in his books , in that year itself .
Now , my question is , would it be deemed that the mother has paid the fees for her child in that year ? And so, would she be able to claim this deduction (the tuition fees component of the school fees ) under section 80 C in that year ?