1. Eligibility: Deduction u/s 80TTA is available to an assessee, other than the assesse referred to in Section80TTB, being an individual or HUF.
2. Deduction is allowed from the following incomes:
a. Interest earned from savings account with a bank
b. Interest earned from savings account with a co-operative society carrying on banking business.
c. Interest earned from savings account with a post office.
3. Deduction limit:
a. In a case where amount of such income does not exceed in the aggregate Rs. 10,000, the whole of such amount; and
b. In any other case, Rs.10000.
4. Deduction is not allowed from the following incomes:
a. Interest from Fixed deposits.
b. Interest from recurring deposits.
c. Any other times deposits.
5. No TDS will be deducted u/s 194A, on interest income from saving account held with banks, co-operative societies and post offices up to the amount of Rs.10000.
Section 80TTB
1. Eligibility: Deduction u/s 80TTB is available to an assesses who is a senior citizen.
2. Deduction is allowed from the following incomes
a. Interest on bank deposits (savings or fixed)
b. Interest on deposits with co-operative societies carrying on banking business.
c. Interest on post deposits.
3. Deduction limit:
a. In a case where amount of such income does not exceed in the aggregate Rs. 50,000, the whole of such amount; and
b. In any other case, Rs.50000.
Analysis :In the following conditions 80TTA will be applicable:
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