TDS is not applicable on Saving Bank Account Interest, however if saving Bank interest is more than ten thousand, this will be added in your total income on which u get deduction of Rs 10,000/- of saving Bank interest under section 80TTA
in my opinion, there's no provision which bars from deducting tax at source for savings bank interest. only condition is that for scheduled banks and other banks, TDS to be made if total interest in aggregate exceeds 10000 in a year and in any other cases, the limit is 5000. if I'm wrong PLS correct me
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