EPF DEDUCTIONS

1. Sec 80C allows to claim deductions to an employee who made a contribution to recognized provident fund (PF)  
2. Simple logic underlying the above deduction is contribution even though remitted by your employer is from your own salary hence deduction is allowed u/s 80C at the time of computation of total income. 
3. Whereas on the other hand, it is a contribution made by the employer to a recognized PF and the same shall not be allowed as deduction since it not out of employees pocket.
4. It just forms part of your salary subject to a limit of 12% and over and above 12% will be taxable in employee's hands.  
5. In a nutshell, employers contribution to EPF will not be allowed as deduction u/s 80C. 
Please correct me if the above interpretation has an alternative view.