Is child minor or major?
If minor, who is the guardian recorded in the PPF account?
You may claim the deduction if the account holder has not claimed it.
Here the interpretation is for minor child dependent on parents. But many take it for major one also.
So, I agree you can take deduction u/s. 80C.
Karia Overseas
Ahmedabad
CA
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Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
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