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Can a unmarried person can claim deduction u/s 80C of Income tax Act, 1961 for school fee paid for 2 children? |
Under the provision a person can claim deduction for 2 children upto 24000 per annum for School fee (tution fee only) paid. Whether a bachlor, not having any child can claim the deduction under sec. 80C abovementioned if he pay fee for any 2 children not belonging to him/her. No. He can not claim exemption. School fees of his own / adopted two children are considered, as they are dependent on him and also because, the expense incurred is, while performing his duties towards his dependants. Same is the case with exemption on medical expenses. Person can claim exemption, only on the money spent for the treatment of his dependants. Very interesting question. Return of income is silent on marriage or name of spouse. You never declare your marital status in return of income. Married ladies also mention name of father and not name of husband. No proof of marriage is required for this. You can ..... Best Taxation Consultant 110015 No , The Income tax Act actually defines what is meant by children for tuition allowance. The deduction is allowed as per section 80C ((xvii) which says "as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter, (a) to any university, college, school or other educational institution situated within India; (b) for the purpose of full-time education of any of the persons specified in sub-section (4);" Sub Section 4 of Section 80C states "(4) The persons referred to in sub-section (2) shall be the following, namely: (a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section, (i) in the case of an individual, the individual, the wife or husband and any child of such individual, and" Thus you will see that Law states Individual who is wife or Husband and any child of them. That means the law conceives HUSBAND and WIFE and their CHILDREN. Accordingly , Unmarried person is not eligible. A divorced Single man may certainly get deduction , but that too for his or her son or daughter . visit http://www.q4tax.blogspot.com I think q4tax has given a good answer. That's perfectly right. <b>Unmarried person cannot claim deduction for tuition fee <b> |
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