Ppf account in the name of dependent child

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Abhishek Roy Choudhury (Querist)
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10 January 2018 Dear Sir,
An Assessee who wants to make a PPF Account in the name of his dependent daughter, the age of daughter is 20 yrs. Whether the Assessee can claim the deposit and Interest amount of the PPF Account in his Personal Income Tax File.

Please Reply.
Thanks,
Abhsishek.

Z (Expert)
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10 January 2018 A Provident fund set up by the Central Government is admissible for deduction u/s 80C.
Please go through the extracts of the bare Act.

80C. (1) In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions of this section, the whole of the amount paid or deposited in the previous year, being the aggregate of the sums referred to in sub-section (2), as does not exceed one hundred and fifty thousand rupees.

2) The sums referred to in sub-section (1) shall be any sums paid or deposited in the previous year by the assessee—
(v) as a contribution to any provident fund set up by the Central Government and notified by it in this behalf in the Official Gazette, where such contribution is to an account standing in the name of any person specified in sub-section (4);

80C(4) The persons referred to in sub-section (2) shall be the following, namely:—

(a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section,—

(i) in the case of an individual, the individual, the wife or husband and any child of such individual, and

(ii) in the case of a Hindu undivided family, any member thereof;

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