2 ITA No.681/2017 & SANo.1/18(AY 2014-15) The Gurdaspur Central Co-op. Bank v. Dy. CIT chart whereby the assessee seeks to reconcile the total interest paid on its various deposit accounts with that on which tax stands deducted at source or is not required to under law, i.e., per the different excepting clauses of section 194A providing saving