This fund is for general public ,whether employee or self employed .
Hence if a person is doing business, still he can contribute to this fund to claim Deduction under 80 C
In case person is doing job, only he contributes, not the employer
Employer contribution – Not Applicable as Company does not contribute,
Employee’s contribution − Deduction available under 80 c
Interest on PPF – it is fully exempt .
Amount received on withdrawal from PPF – fully exempt