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    <title>Deduction in respect of interest on deposits in savings account.</title>
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    <description>Section 80TTA allows a deduction for individuals and Hindu Undivided Families for interest on savings account deposits (excluding time deposits) held with banks, cooperative banking societies or Post Offices, subject to an aggregate ceiling whereby interest below the ceiling is fully deductible and interest above it is limited to the ceiling; interest on deposits held by or for firms, AOPs or bodies of individuals is excluded from deduction for partners or members.</description>
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      <description>Section 80TTA allows a deduction for individuals and Hindu Undivided Families for interest on savings account deposits (excluding time deposits) held with banks, cooperative banking societies or Post Offices, subject to an aggregate ceiling whereby interest below the ceiling is fully deductible and interest above it is limited to the ceiling; interest on deposits held by or for firms, AOPs or bodies of individuals is excluded from deduction for partners or members.</description>
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