Deduction u/s sec 80c

Yash. (Final CA Student) (76 Points)

20 September 2013  

Helloo !! 

   My query is: 
Whether Contributions made to PPF out of 'Income NOT chargeable to tax' would be eligible for Deductions u/s 80C ? 

I did not find any provision in Sec 80C which states that the deductions can be claimed only if the Contribution/Payments is made out of 'income chargeable to tax'.
 

Thank you in Advance ! :)