Attachment of PPF Account: PPF Account is free from order or decree of any court attachment. The section 9 of Public Provident Fund (PPF) Act 1968 provides protection against attachment of PPF Account.
The amount standing to the credit of any subscriber in the PPF account shall not be liable to attachment under any decree or order of any court in respect of any debt or liability incurred by the subscriber.
However, it has been clarified by the Central Board of Direct Taxes (CBDT) and Government of India vide. MOF (DEA) letter No. 7/21/88-NS.II dated 10.8.1990 and D.G.Posts letter No. 38-2/90-SB dated 7.11.1990 that Section 9 of the PPF Act 1968 applies only to attachment under a decree or order of a Court of Law and not to attachment by the Income Tax Authorities and Estate Duty Authorities.
In view of this, the amount standing to the credit of subscriber in his/her PPF account shall be liable to attachment under any order of the Income Tax and Estate Duty Authorities in respect of any debt or liability incurred by the subscriber.
So, Your PPF Account is free from any kind of court attachment but IT authorities & estate duty authorities can attach the credit balance of PPF Account of a subscriber, if required.