Can I get tax rebate on NSC certificate?

I have purchased Rs. 32,000/- nsc certificate in the name of my son 9 years old. Can I get tax rebate on that? pls advise.

Regards
Via email @Shiva

If you want to claim tax benefits on NSC, you and your son must be joint holders of the (Joint-B) the NSC.
If you have purchased the NSC in the name of your son with your income, you can claim it as deduction. But sometimes the assessing officer may object it.