Senior Citizen – Section 2(100) | Income-tax Act, 2025 vs 1961

§ 2(100) · Income-tax Act, 2025

Senior citizen

ITA 2025 · 2(100) ≈ Expl. to S.194A · 1961 Act
Definition — Section 2(100)

Means an individual resident in India who is of the age of sixty years or more at any time during the relevant tax year.

Act Comparison
Income-tax Act, 2025
2(100)
Senior citizen
Income-tax Act, 1961
Expl. to S.194A
Senior Citizen — defined via Explanation to S.194A
Key Points
  • New explicit standalone definition in the 2025 Act — the 1961 Act used the term in individual provisions with defintion in Expl. to S.194A of 1961 Act
  • Senior citizens get a higher basic exemption limit and additional deductions for health insurance premiums under the 2025 Act
  • Very senior citizens aged 80 years or more get even higher exemption limits and may be exempt from filing returns if income is only pension and interest subject to TDS
💡 Practical Note

Senior citizens (60+) enjoy higher exemption limits and additional health insurance deductions under the 2025 Act. Very senior citizens (80+) who have only pension and interest income on which TDS has been deducted may be exempt from filing income tax returns entirely.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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