80TTA Vs. 80TTB

Parameters	Section 80TTA	Section 80TTB
Applicability	Applicable to the Individuals and Hindu Undivided Family (HUF) except senior citizens	Applicable to senior citizens.
Deduction	Interest on the saving bank account only	Interest on Saving Account or any Deposits with Bank, Co-operative Bank, Post offices
Residential status of deductee	Residents & Non-residents	Residents only
Maximum of deduction	Deduction Restricted to Rs. 10,000 from their gross total income.	Deduction Restricted to Rs 50,000 from their gross total income.

For the purposes of this section, “senior citizen” means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year.