Hello Everyone
Can an individual assessee claim benefit for tution fees for his sister studies under Sec. 80 C as a guardien after his father's death.
Please tell me any circular/notification or rules made in this regard in detail. ThanksJafar Ahmad Khan (CA & CS Final) (131 Points)
22 February 2013Hello Everyone
Can an individual assessee claim benefit for tution fees for his sister studies under Sec. 80 C as a guardien after his father's death.
Please tell me any circular/notification or rules made in this regard in detail. Thanks
CS RAJESH C.CHOUDHARY
(ASSISTANT MANAGER)
(14607 Points)
Replied 22 February 2013
Yes He can claim U/s 80C.
Regards,
RAJESH CHOUDHARY
Nikhil Kaushik
(Fellow CA)
(85748 Points)
Replied 23 February 2013
Dear jafar,
I doubt he/she can't.
Rajesh - would like to know the source of your opinion - it would be a great value add.
CA Deepak Rathore
(EXPERT)
(281 Points)
Replied 23 February 2013
Deduction under this section is available for tuition fees paid on two children’s education. If Assessee have more then two children then he can claim tuition fees paid of only two children’s. The Deduction is available for any two children.
however,
As clause (c ) of subsection 4 of Section 80C only speaks of children’s of Individual. Section 80C is silent on legality of child and it does not say that child should be legal child.
but it is for adapted child
i think it is not allowed as she is sister of the assessee.