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Deductions · effective 1 April 2026

Section 80TTA under the
Income-tax Act, 2025

Deduction for interest on savings account (non-senior individuals and HUF)

Income-tax Act, 1961
80TTA
Income-tax Act, 2025
153(2)(a)
ConfirmedTaken from the ICAI Direct Taxes Committee concordance and independently checked against the bare statutory text of the Income-tax Act, 2025.

Topic

Deduction for interest on savings account (non-senior individuals and HUF) — Deductions provisions under the Income-tax Act, 2025 (Act 30 of 2025).

What carried over

The substance of this provision was not changed by the re-write. What moved is the citation.

80TTA and 80TTB are merged into a single section with the distinction pushed down to sub-section (2). s.153(2)(a) preserves the Rs 10,000 cap on savings-account interest (excluding time deposits) for an individual who is not a senior citizen, and for an HUF.

Source

ICAI concordance row '153 | Deduction for interest on deposits | 80TTA, 80TTB'; verified against bare text of s.153(1)-(2). Corroborated by ClearTax ('80TTA -> 153').

Open the source document →

CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.

Still cite section 80TTA for
Income earned up to 31 March 2026 — that is FY 2025-26, Assessment Year 2026-27, governed by the Income-tax Act, 1961 even though you file it during 2026.
Cite 153(2)(a) for
Income earned from 1 April 2026 — Tax Year 2026-27 onwards, governed by the Income-tax Act, 2025. Tax deducted on payments made on or after 1 April 2026 must be reported under the new section 393 table references and new challan/return codes. Quoting a legacy section such as 194C or 194J triggers validation failure.
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80G · Deduction for donations to funds and charitable institutions
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80TTB · Deduction for interest on deposits — senior citizens
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This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.

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