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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>Deduction for interest on deposits: savings account interest exempted for individuals and HUFs subject to age-based limits.</h1> An individual (senior or non-senior) or a Hindu undivided family may claim a deduction from gross total income for interest on deposits with specified banks, cooperative banking societies or Post Office. The deduction caps interest from savings account deposits at ten thousand rupees for non-seniors and HUFs and at fifty thousand rupees for senior individuals (seniors' limit covering time deposits). Interest on savings account deposits held by or on behalf of firms, associations or bodies of individuals is not deductible for partners or members. 'Time deposits' are deposits repayable on expiry of fixed periods.

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