Which income is eligible for deduction under section 80TTB?

Ans.  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