18 September 2007
Hi, Section 80-C(4) says that - The persons referred to in sub-section (2) shall be the following, namely:— (a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section,— (i) in the case of an individual, the individual, the wife or husband and any child of such individual.
The four subsections deal with Life insurance,any provident fund,ULIP and Mutual fund respectively. So in your case the husband can claim 80-C for payment of PPF for her wife by paying the same in her account.