https://www.taxtmi.com/circulars?id=9041 Deduction under Section 80C(2)(iv) applies where an assessee deposits in the Public Provident Fund Scheme, 1968 in the name of a minor of whom he is guardian. Such contributions by the assessee on his own behalf or on behalf of a minor qualify for relief, but the total deductionable amount for Public Provident Fund contributions together with life insurance premiums, provident fund and similar contributions is subject to the aggregate limit set out in Section 80C(4). en-us Tue, 05 Oct 1976 00:00:00 +0530 Wed, 01 Jun 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9041 Deduction under Section 80C(2)(iv) applies where an assessee deposits in the Public Provident Fund Scheme, 1968 in the name of a minor of whom he is guardian. Such contributions by the assessee on his own behalf or on behalf of a minor qualify for relief, but the total deductionable amount for Public Provident Fund contributions together with life insurance premiums, provident fund and similar contributions is subject to the aggregate limit set out in Section 80C(4). Circulars Income Tax Tue, 05 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9041