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Extract of Section 80TTB from the Income Tax Act 80TTB . (1) Where the gross total income of an assessee, being a senior citizen, includes any income by way of interest on deposits with — (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act); (b) a co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank or a co-operative ... Income Tax for Senior Citizens provides a complete overview of tax slabs applicable to senior citizens and super senior citizens in India. Know which pensioners can skip ITR filing or who gets exemption and key tax benefits under Income Tax Act. Rules by age, income type are also explained. Despite selecting applicable Schedule (VI-A) in the first page of recently released ITR 2, I am not able to eclaim Deductions under VI-A ( 80TTB , 80 D), as the "Edit" button is disabled.