Since interst on PPF A/c is credited/accrues every year and not allowed to withdraw is an reinvestment in the same account, also it qualifies the test of investment U/s 80C. Then why not to claim the interest earned on PPF, not withdrawn as a deduction U/s 80C?
Also it is to be noted that the concept of investment out of total income taxable has been forgone from the provison of section 80C.
Kindly provide your opinion with case law, section if any on the matter.
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