TDS exemption for senior citizens clarified: no TDS on interest income below the statutory threshold, administrative guidance issued. TDS for interest paid to senior citizens shall not be deducted where the amount of such income, or the aggregate credited or paid during the financial year, does not exceed the statutory threshold applicable to senior citizens; this administrative clarification is issued by the Principal Director General of Income-tax (Systems) under delegated authority to ensure compliance and to guide withholding agents.