PPF - who would get deduction u/s 80C

When PPF is paid in cash, the receipt only contains the name and number of account - and deduction for this payment of PPF can be taken by any of the eligible persons viz self / parent / spouse

However, when PPF is paid through internet banking, the receipt generated is such that it seems that only the bank account holder from whose account, money has been transferred through internet banking is eligible for taking the PPF credit

So, if the PPF account belongs to A, and the eligible persons are A, B and C, then as a measure of tax planning, if PPF is deposited in cash  counter then one can decide later as to who can take deduction A or B or C

However, if the amount has been transfered by internet banking from account of say C - can the dept take the view that only C is the eligible person?

thanks.