In the 21st century women are not longer confining themselves to the traditional set of responsibilities of cooking food and taking care of the family.They have extended their circle of responsibilities beyond that by playing a equal part in supporting the family financially as well.
Four points in favor of the topic
1) Women have started shouldering additional responsibility of supporting the family financially so they do deserve tax deduction.
2) Tax deduction will encourage women to get a equal footing with men as far as pay scale is concerned.
3) Tax Deduction will result in women saving more for the family and a better lifestyle.
4) This will also encourage women to explore corporate careers which pay them well.
Four Points in against of the topic
1) It would be discriminatory by just providing tax deduction only to women even men support the family financially, they do also deserve tax deduction.
2) Tax deduction to women will result in loss of Tax revenue to the government.
3) It will result in an imbalance in the salary structure of men and women working in the same profession thus leading to inequality.
4) Not every woman supports the family financially by taking care of health and educational expenses. It would be difficult to distinguish both the sets of women: Those who support the family financially and those who dont.