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    Act RulesBills
    Statutory deduction for interest income derived from deposits : Clause 153 of the Income Tax Bill, 2...
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    Deduction for interest on deposits expanded to include senior citizens and time deposits, consolidating small-saver relief.
    Clause 153 provides a statutory deduction for interest on deposits to individuals, senior citizens, and HUFs, specifying eligible institutions (banks, cooperative banking societies, and post offices), preserving denial of deductions for interest held by or on behalf of firms, AOPs, or BOIs, and defining time deposits. It consolidates prior disparate provisions by including senior citizens within the same clause with expanded coverage for time deposits, while maintaining the existing deduction treatment for non senior individuals and HUFs.

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