Basic question

Yes , Under 80c we  can claim deducation of NSC investment  Maxi. limit in 80c is 1lacs.

But in the deduction no where its mentioned that Dedcution can be claimed for son/wife also do give me the reference if you have?

Thanks

Its Mention in Income Tax Act 1961 Section 80C  referred to section 80CCA deducation under NSC

("iii)  by way of deduction from the salary payable by or on behalf of the Government to any individual being a sum deducted in accordance with the conditions of his service, for the purpose of securing to him a deferred annuity or making provision for his spouse or children, in so far as the sum so deducted does not exceed one-fifth of the salary."

This is for your information. Thanks