<s>[INST] Who cannot claim a deduction under section 80TTA? [/INST] Deduction under this provision is not available to any person other than an Individual or HUF. Where interest income is derived in respect of the saving account held by or on behalf of a firm or AOP or BOI, no deduction shall be allowed to the partner or member in such firm or AOP or BOI, as the case may be. </s>