ThynkTax /Tax Reference /IT Act 2025 /§336 · was § 80TTB

Deduction on interest for senior citizens - Section 336

Section 336, Income Tax Act 2025·Effective 1 April 2026·Live · API confirms § 336

Senior citizens (60+) can claim deduction up to ₹50,000 on interest from bank deposits (savings + FD + RD), post office deposits, and co-operative bank deposits. Supersedes 80TTA for senior citizens.

Key provisions

  • Senior citizens (60+) can claim deduction up to ₹50,000 on interest from bank deposits (savings + FD + RD), post office deposits, and co-operative bank deposits. Supersedes 80TTA for senior citizens.

Use via API

GET/v1/tax-law/sections/by-2025-ref/336
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REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/336
RESPONSE · 200 OK
{
  "act_2025_ref": "336",
  "old_reference": "Section 80TTB, Income Tax Act 1961",
  "title": "Deduction on interest for senior citizens - Section 336",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}