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

  1. Income Tax
  2. Income from Salaries

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.