Provident fund by mother

This discussion addresses whether a mother can contribute to her son's provident fund (PF) and subsequently claim a tax deduction under Section 80C of the Income Tax Act. The consensus is that this is not practically possible. While contributions to PF are generally eligible for 80C deductions, the deduction is typically claimed by the individual making the contribution for themselves or their dependents, not by a parent for an adult son in this manner.