Ppf interest

Is dependent son major or minor?

If major..... than in the capital accounts of Son........

Sir, the son is major and non-dependent. So is it correct that his father deposit amount in his PPF account and claim benefit u/s 80C but interest earned on PPF will be shown in ITR of son?

As per sub-sec. 80C(v) of IT act.... a person can claim deduction for any contribution in the PPF accounts of self, the wife or husband and any child of such individual.

So, father can claim benefit of 80C (subject to aggregate of 1.50L) for his contribution in his son's ppf acc; while the accrued interest (tax-exempt) in the PPF account is declared in ITR of his Son.