<s>[INST] Which income is eligible for deduction under section 80TTA? [/INST] An individual or HUF is eligible to claim a deduction under this provision in respect of interest on deposits in a saving account held with the following:
a) A banking company including any bank or banking institution;
b) A co-operative society engaged in banking business (including co-operative land mortgage bank or co-operative land development bank); or
c) A post office. </s>