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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..... 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 available in respect of d .....

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..... r 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).
Circular, Trade Notice, Public No .....

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