<s>[INST] Who can claim deduction under section 80TTA? [/INST] An individual or a HUF deriving income in the nature of interest on deposits in a saving account can claim a deduction under section 80TTA. This deduction is available to every individual or HUF, irrespective of their residential status.

However, if the individual is a senior citizen, he can claim a deduction in respect of interest on deposits under Section 80TTB​. He is not allowed to claim deduction under this provision. </s>