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s. 80TTA / 80TTBs. 153·Deduction for interest on savings deposits

Drafting Simplification

What this means for you

The language has been simplified but the legal effect is the same. Section 80TTA / 80TTB is now Section 153. You do not need to change your tax planning or compliance approach. Update section references in new filings.

Relevant for:Tax Professionals

ITA 1961 — Section 80TTA / 80TTB

Verified

Section 80TTA: Deduction up to Rs. 10,000 on interest from savings account. Section 80TTB: Rs. 50,000 for senior citizens (all deposit interest).

ITA 2025 — Section 153

Verified

Section 153: Deduction for interest on deposits. Consolidated from 80TTA and 80TTB.

What Changed

AI Summary

Sections 80TTA and 80TTB consolidated into Section 153. Limits unchanged.

Verdict

Language simplified or restructured for clarity. Legal effect remains the same.

ITA 2025 — Section 153Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Verified 21 Aug 2025High confidenceView source