153 — D-Deductions in respect of other incomes - 153.Deduction for interest on deposits
IT Rules
Original Rule Text
D-Deductions in respect of other incomes - 153.Deduction for interest on deposits — Deduction for interest on deposits made with certain financial institutions under Indian tax law. Specifically, details about who is eligible (individuals or HUFs), what types of institutions qualify... — Rule 153 of IT2025