<s>[INST] Which income is eligible for deduction under section 80TTB? [/INST] An assessee can claim a deduction under section 80TTB​ in respect of the interest earned on deposits (including fixed deposits) 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>