Dear Sirs,

I have been contributing to PPF account on the name of my wife and was availing tax deduction. An account on the name of my wife was opened during 1990 & was extended every 5 years after completion of first 15 years. She is a housewife. Now my question is that the amount I receive by closing her PPF account will be considered as a capital of mine OR my wife? Can she further invest this money on her own name OR i will have to take that amount in my name?
The amount received upon PPF closure would be your wife's capital and shall be credited to your wife's bank account. She can invest the money in her own name in future.
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