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        Case ID :
        Income Tax

        Can I claim deduction u/s 80C of Income tax Act, 1961 for my adopted child’s school fees?

        13 August, 2015

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        Chapter No. 06 - Deduction u/s 80C

        Yes you can. As section 80C is silent and do not specify that child should be biological child for the purpose of claiming deduction section 80C.

        Deduction under section 80C for adopted child's school fees permitted where the statute is silent on biological status. Because 80C does not specify that the child must be biological, deductions for school fees paid for an adopted child are treated as permissible under the provision; the operative legal point is the statute's silence regarding the child's biological status.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction under section 80C for adopted child's school fees permitted where the statute is silent on biological status.

                              Because 80C does not specify that the child must be biological, deductions for school fees paid for an adopted child are treated as permissible under the provision; the operative legal point is the statute's silence regarding the child's biological status.


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