SEC 80C

No he can not take deduction of minors account in their ITR.

upto the age of 18, father paid PPF and claimed in 80C, it would go as gift to son ...........claim admitted

after age of 18 . ppf will go in hands of son, father wil detatch that part from his balance sheet. 

FATHER DEPOSITED RS. 70,000 IN ACCOUNT OF MINOR AND RS. 70,000 IN HIS ACCOUNT BUT DEDUCTION LIMITS TORS. 1,00,000

NOW THE BALANCE RS. 40,000 ON BEHALF OF MINOR CAN IT BE CLAIMED BY HIS MOTHER IF SHE IS ALSO AN INCOME TAX ASSESSEE.