Moving abroad does not necessitate closing a Public Provident Fund (PPF) account, but it alters the rules for Non-Resident Indians (NRIs). NRIs can maintain their existing PPF accounts opened while they were residents, provided they make a minimum deposit of ₹500 annually to keep the account active. They cannot extend the account's tenure beyond the original 15 years, unlike resident Indians who can extend it in five-year blocks. Upon maturity, the accumulated funds must be credited to the individual's Non-Resident Ordinary (NRO) account, as PPF balances are non-repatriable. NRIs must notify their banks about their residential status change to facilitate this process. The PPF account allows a maximum investment of ₹1.5 lakh per financial year, with contributions eligible for tax deductions under Section 80C of the Income Tax Act. Additionally, the interest earned and maturity proceeds are entirely tax-free, making PPF an attractive long-term investment option.