Deduction under section 80 C

80C deduction is available only to Individual and HUF not for Non resident.

As per section 80C individual & HUF's are allowed to claim the benifit under sec 80C. The law itself silent about the status of the taxpayer. Earlier when rebate u/s 88 was there, it was allowed to be claim by resident individual or HUFs.

Now as per bare reading NRI's can claim the deduction u/s 80C.