TDS on senior citizen declarations requires banks to apply deductions, compute taxable income and deduct tax accordingly. Specified senior citizens must furnish a verified declaration in Form No. 12BBA to the specified bank; the bank shall, after giving effect to Chapter VI-A deductions and any eligible rebate, compute the senior citizen's total income for the relevant assessment year and deduct income-tax on that basis. Chapter VI-A deductions are to be allowed only on the basis of evidence furnished during the previous year. The bank must maintain the declaration and evidence and produce them to tax commissioners on request, following procedures specified by the income-tax systems authorities.