PPF A/C HELD BY NON RESIDENT

This discussion addresses whether a salaried employee who has become a non-resident of India can continue to claim deductions under Section 80C for their contributions to a Public Provident Fund (PPF) account. While the employee was a resident when the account was opened, they are now employed overseas. The consensus is that once an individual becomes a non-resident, they generally cannot claim the Section 80C deduction for PPF contributions, regardless of their employment location.