PPF account and Section 80C in case of minor and spouse

I have found somewhere that

“Sec. 80C permits relief for contributions made by a parent to a public provident fund under Sec. 80C(2)(v) read with Sec. 80C(4)(a) of the Act, subject to the ceiling which will operate for the aggregate contribution made by him in his and his children’s accounts.”

in this regards following question is arising in my mind that i wanted to clarify. . .
if i have two accounts 1)in my name 2)in minor child’s name (my self as guardian)
now if i am investing in my account then can my wife (working) invest in my child’s ppf account whose guardian is father ?? is their any tax benefits available to my wife ?
thanks . .

reference . .