Manual - Deduction u/s 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund etc.

Yes. In case of clubbing minor income with parent’s income, the minor`s investment u/s.80C also can be considered.

 

Clubbing of minor income: investments made by the minor qualifying for investment-based deductions may be claimed when income is clubbed. When a minor's income is clubbed with a parent's income, investments made by the minor that qualify under the investment-based deduction framework-including life insurance premiums, provident fund contributions, and deferred annuity payments-may be considered as deductible in computing the parent's taxable income.