PPF Interest Exempt

My client receives interest on PPF every year. Just wanted to know under which section of the income tax act, interest on PPF is exempt?

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Quick Summary
The Public Provident Fund (PPF) interest received annually is entirely exempt from income tax. This exemption is provided under Section 10(11) of the Income Tax Act. While exempt, the interest amount still needs to be declared in your Income Tax Return (ITR) for reporting purposes.

PPF Interest is exempt under section 10(11)

Exempted  and appears ITR income for showing perpose only, 

PPF interest is exempt u/s 10(11)
PPF interest is exempt u/s 10(11)
Its absolutely exempt

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