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of <h1>Individuals and HUFs can claim interest deductions under Section 80TTA, while senior citizens use Section 80TTB for deposits.</h1> An individual or a Hindu Undivided Family (HUF) earning interest from savings account deposits can claim a deduction under Section 80TTA of the Income Tax Act, regardless of their residential status. However, senior citizens are eligible to claim deductions for interest on deposits under Section 80TTB instead and cannot utilize Section 80TTA for this purpose.
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