Deduction u/s 80c to nri

Non-Resident Indians (NRIs) are not eligible to open a PPF account.

But if you open it as an RI, and during the 15 year tenure become an NRI, you can continue to invest, but on a non-repatriable basis.

- Rule 3(3) of the Public Provident Fund Scheme, 1968

No currently as NRI you cannot claim 80C benifits

Benifit of deduction under section 80C is not available to NRI

Can anyone please tell me where this guidance comes that deduction u/s 80C is not available to a Non-Resident Indian.

Regards,

Priyanka