Answer

1. F

   Facts

   Under the old regime a resident senior citizen can claim up to ₹50,000 under Sec 80TTB on bank and post office interest. The deduction is not allowed under the new regime, and not allowed to a non-senior.

2. P

   Provisions and law

   • Sec 80TTB, Income-tax Act 1961 (now Sec 153)Deduction up to ₹50,000 on deposit interest for resident senior citizens.
   • Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))Adjustments allowed in processing include arithmetical errors, incorrect claims apparent from the return, and income shown in Form 26AS, Form 16A or Form 16 but missing from the return.
3. A

   Analysis

   Check three things: age 60 or more at any time in the year, resident status, and the regime chosen. If she filed a belated return, it would be under the new regime and 80TTB falls away. If she filed on time under the old regime and the date of birth on PAN is wrong, CPC may treat her as non-senior; fix PAN data first, then rectify.

4. C

   Conclusion

   1. 1Confirm her age and that the return was in the old regime.
   2. 2Check the date of birth in her PAN and e-Filing profile.
   3. 3Correct PAN data if wrong.
   4. 4File a rectification asking to reprocess.
   5. 5For future years, ask the bank for Form 15H if eligible.

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