TDS threshold for interest on deposits for senior citizens increased, expanding non-deduction relief and defining senior citizen status. Amendment to section 194A increases the non-deduction threshold for TDS on interest (other than interest on securities) where the payee is a senior citizen, treating the existing provisional limits as if substituted by a higher amount for such payees. It defines senior citizen as an individual resident in India aged sixty years or more during the relevant previous year, and the change adjusts payers' withholding obligations for interest from banks, cooperative banking societies, and notified post office deposits and other payers.