Question regarding benefit of Tuition Fees under section 80 C

[Asked by Guest]

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 under section 80 C in that year ?

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 ?

[PAWAN KUMAR]

No deduction can claim.

AI Summary

Tuition fees deduction denied where third party pays and adjusts amount against mother's salary; mother cannot claim under Section 80C.
Where a child's grandfather paid school fees but debited the amount to the mother's account and adjusted it against salary credited to her in his books, the tuition-fees component cannot be claimed by the mother as a deduction under Section 80C in that year.