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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Savings interest deduction exclusion: beneficiaries of section 80TTB are not eligible for section 80TTA benefits.</h1> Deduction under section 80TTA is amended to exclude assessees referred to in section 80TTB from claiming the savings account interest deduction, preserving the existing scope for individuals and Hindu undivided families while preventing overlapping reliefs and applying prospectively to the specified assessment year and subsequent years.

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