Specified senior citizen TDS: bank computes taxable income after Chapter VI-A deductions and deducts tax accordingly. Section 194P mandates that a specified bank, upon receipt of a Form No. 12BBA declaration from a specified senior citizen (age seventy five or more, pension plus interest income only), compute the senior citizen's total income for the assessment year after allowing Chapter VI A deductions and the section 87A rebate, and deduct income tax on that total at rates in force; the bank must maintain the declaration and evidence and furnish them to tax authorities when required.