Deduction under Section 80TTA - Whether allowable in respect of Interest earned by a minor child

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Can a parent claim deduction under Section 80TTA in respect of Interest from Savings Bank Account of his / her minor child (over & above the amount of Rs. 1,500/- which is exempt under Section 10(32)), whose income has been clubbed with income of the parent under Section 64(1A)?

E.g., Master B (minor son of Mr. A) earns Rs. 5,000/- as Interest from Savings Bank Accounts, which gets clubbed with the income of Mr. A. Mr. A claims exemption of Rs. 1,500/- under Section 10(32) in respect of income of Master B. Balance Rs. 3,500/- is taxable in the hands of Mr. A as Income from Other Sources (Interest from Savings Bank Accounts). Can Mr. A claim deduction of this Rs. 3,500/- under Section 80TTA (since this Rs. 3,500/- is Interest from Savings Bank Account and subject, of course, to overall limit of Rs. 10,000/- prescribed under Section 80TTA) while filing his Return of Income?
Replies (2)
Yes the parent can definitely take deduction of such income under 80tta
There is no clarity if the same is allowable younger Sec 80TTA. I would advise not taking such a deduction as the law is vague and taking a benefit of doubt is not advisable.

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