Section 80TTA

Definition

Deduction up to ₹10,000 for interest earned on savings bank accounts (not FD or RD interest). Available only under the Old Tax Regime.

In Context

Available to individuals under 60 years. No income ceiling for eligibility. Senior citizens (60+) should claim under Section 80TTB instead, which has a higher ₹50,000 limit covering savings + FD + RD interest.

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