Senior Citizen Tax IndiaWho is a senior citizen for income tax
Section 2(100) of the Income-tax Act, 2025 (read on 13 November 2026): a senior citizen is an individual resident in India aged sixty years or more at any time during the relevant tax year. A person who turns sixty on the last day of the year already counts for that year.
Specified senior citizen
Section 402(39): a resident individual (a) aged seventy-five or more at any time in the tax year, (b) with pension income and no other income except interest received or receivable from an account in the same specified bank in which the pension is received, and (c) who has given the bank a declaration in the prescribed form. Section 393 refers to such a person for banks deducting tax; the Act has the exact rule.
Non-residents are not senior citizens under this definition, whatever their age.
Common questions
Is a person of 59 a senior citizen?
No. Section 2(100) needs the age of sixty or more at any time during the tax year, so someone who turns sixty during the year counts for that year.
Who is a super senior citizen?
The Act as read does not use that name. It defines a "specified senior citizen" in section 402(39): seventy-five or more, with pension income and no other income except interest from the same specified bank.
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: section 2(100) (senior citizen), 126 (health insurance and medical expenditure), 128 (specified diseases), 153 (interest on deposits), 393 (tax deducted at source, Table serial 5) and 402(39) (specified senior citizen).
Rules read on 13 November 2026 from the Income-tax Act, 2025. The Act may have been amended since it was enacted. This site is independent, not connected with the Income Tax Department or any bank, and gives arithmetic, not tax advice.