See EPF & all automatically gets deducted the moment u r employed. And they deduct it, to exhaust good amount of the limits set by the Act. May be if u have children, u can contribute to their PF, or for ur Spouse. But that is not the case with Samm. On a lighter note, even if he has a GF, the Act doesnt allow deduction for her PF!! 😀And school fees etc too are out of ambit for him. But 1 good option is MF - income on it is tax-free, as well as when u buy the units, its allowed as deduction.