Good morning Sir, I am Karta of HUF. Other members (coparcenors) are my two daughters and wife. Income of HUF is from agriculture and interest. My questions are (1) Whether all above members are eligible to receive tax free gift from HUF ? (2) Is it necessary to give same amount of gift to all members ? (3) Can HUF deposits amount to PPF account of wife and can HUF claim for 80CC benefit for that? (4) Can wife has equal rights in HUF as others ? I will be highly thankful to receive above answers.

Ans: Why Philippines is a Better Option (for Indian Students):
1. English-speaking country –
o The entire medical course is in English.
o No need to learn any local language like Russian or Kazakh.
2. Similar disease pattern to India –
o Students get to study and practice on patients with diseases common in India (like dengue, diabetes, TB etc).
o This helps later during FMGE/Next exams in India.
3. Good quality teaching –
o Most colleges follow the US system, focus on clinical training, and use modern equipment.
4. No freezing climate –
o Weather is like South India – warm and humid, so your child will feel more comfortable.
o Easier to adjust than in countries with minus temperatures.
5. Medium FMGE result –
o Philippines students usually have better FMGE (MCI screening test) pass rates than Kyrgyzstan or Kazakhstan.

Points to Keep in Mind:
• Philippines has a pre-med + MD structure (usually 1.5 yrs + 4 yrs = total 5.5 yrs).
• Your child may need to write NMAT exam (simple, not very hard) after pre-med.
• Some colleges are better than others – you need to choose the right university.
• Cost is moderate – around ?25–30 lakhs total including living.
Cold Countries (Russia, Kyrgyzstan, Kazakhstan):
• Cheaper than Philippines, but classes often in local language or mixed (English + local).
• You must learn Russian/Kyrgyz for clinical years.
• FMGE pass rates are low from these countries.
• Harsh winters – can be tough to adjust.
• Some colleges have large batch sizes and less hospital exposure.