A Public Provident Fund account on behalf of a minor can be opened by either father or mother. Both the parents cannot open a separate account for the same minor. An individual may open one PPF account on behalf of each minor of whom he is the guardian.

[MOF (DEA) letter No 7/34/88-NS II dated 17.11.1989]

The grand father/mother cannot open a PPF account on behalf of their minor grand son/daughter when parents of the minor are alive. They can open the account if they are appointed as legal guardian after the death of the parents.

Under the rules only father or mother can open a PPF account on behalf of minor son/daughter. If neither parent is alive or where the only living parent is incapable of acting, a person entitled under the law for the time being in force to have care of the property of minor can open a PPF account on behalf of the such a minor.

[DG Posts letter No. 1-23/75-SB dated: 8.2. 1979]

(Compiled by Taxguru Team)

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0 responses to “Who are allowed to Open PPF account on behalf of a minor”

  1. CA Nilesh Gupta says:

    For Contribution to PPF account maximum Rs. 150000/- in a single PPF account can be made. so for Two accounts, Rs. 150000/- maximum for each account can be contributed in a single financial year.

  2. Ajay sharma says:

    If two ppf Accounts are opened then what is the deduction of 80 c
    150000 or 300000
    Plz tell

  3. Ca Kamlesh Parikh says:

    Rs. 1,50,000 for both the accounts put together.

  4. Rawal Singh Bhati says:


    Limit of 150000 is person wise not a/c wise.

    So total amount is limited to 150000 [i.e, including any sum deposit in children]


    The deposit in a minor account is clubbed with the deposit of the account of the Guardian for the limit of Rs.1,50,000/-

    i.e. MAXIMUM RS. 1,50,000/- (NOT 3,00,000) TOTAL IN 2 ACCOUNTS.

  6. Rahul says:

    Rs 300,000/- as max limit is for on per account basis

  7. Shastry VB says:

    The person paying the money can claim deduction of a maximum Rs.1,50,000 from his income in an accounting year.

  8. TRUPAL PATEL says:


    If person has open one account for himself and another on behalf of his minor son, What would be Maximum limit of contribution for this person ?
    Whether 1,50,000 or 3,00,000 for these two account ?

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