Relief u/s 80C (2) (iv) ,IT Act, 1961 in the name of a minor child under Public Provident Fund Scheme,1968.

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..... . 1016/CBDT Dated : October 5, 1976 Section(s) Referred: 80C Statute: Income - Tax Act, 1961 A question has been raised whether relief u/s 80C (2) (iv) of the Income-tax Act, 1961 is .....

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..... vident Fund Scheme together with contribution, if any, towards life insurance premium, provident fund etc., would be eligible for relief will, however, be as prescribed in section 80C (4). - Circula .....

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