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In order to contain the spread of COVID-19 virus and to minimise the travel related risks to elderly citizens, Indian Railways has taken steps to discourage senior citizens from undertaking non essential journeys by removing special incentives which presently exist for their travel .Indian Railways has done this by withdrawing concessional booking of tickets to senior citizens for Unreserved & Reserved segment form 00:00 hrs of 20th March till further advisory. This step has been taken to discourage them from making non essential journeys.

It has been seen that the risk of spread and mortality rate due to COVID-19 virus is highest among senior citizens as susceptibility increases with age. As the report of the WHO Joint Mission on Corona virus Disease indicates, “Individuals at highest risk for severe disease and death include people aged over 60 years”. It further says, “Mortality increases with age, with the highest mortality among people over 80 years of age (CFR 21.9%).”

Amidst the worldwide outbreak of COVID-19 virus and increasing number of cases in India, it has become imperative to curtail its spread and protect the most vulnerable group of population i.e  people with chronic illness and especially senior citizens. Withdrawal of such concessions is also a part of a wider plan to discourage unnecessary travel by all concerned and hence concessional booking of all tickets have been withdrawn except Patients, students and Divyangjan category for both Unreserved & Reserved segments  .

It is notable that a large number of requests are already being received by Indian Railways for cancellation of tickets booked by Senior Citizens and provide waiver of cancellation fee.

In view of the above, following action is being taken by Railways:

• No concession on reserved and unreserved Railway tickets for senior citizens w.e.f.  00:00 Hrs 20th March 2020
• For railway tickets already purchased before 00:00 Hrs 20th March 2020, in case of travel, no difference in fare shall be collected.

Railways is taking all precautionary steps for the passengers. Active cooperation of all is required  to combat the spread of COVID-19 virus.

Who is Senior Citizen under Income Tax : An Indian resident who is of the age 60 and above but below 80 during the respective year is categorized as a senior citizen.

Who is Super Senior Citizen under Income Tax :An Individual Residents of 80 years or above at any time in Financial Year are termed very senior citizens or super senior citizens.

Higher Exemption limit:

The exemption limit for non-senior citizen is Rs 2.5 lakh. 

A senior citizen is granted a higher exemption limit compared to non-senior citizens. The exemption limit for the financial year 2018-19 & 2019-20 available to a resident senior citizen is Rs 3 lakh.

A very senior citizen is granted a higher exemption limit compared to others. The exemption limit for the financial year 2018-19 & 2019-20 available to a resident Super senior citizen is Rs 5 lakh.

Paper Income Tax return filing:

However From AY 2019-20 (FY 2018-19 ) Income-tax Law grants relaxation from e-filing to Super senior citizen. A Super senior citizen filing his return of income in Form ITR 1/4 has the option to file his return of income in paper mode or electronically.

From AY 2019-20 (FY 2018-19 ) All Other Assessees are required to file income return electronically only.

Advance Tax exemption:

As per section 208, every person whose estimated tax liability for the year is Rs 10,000 or more, shall pay his tax in advance, in the form of “advance tax”.

However, section 207 gives relief from payment of advance tax to a resident senior citizen. A senior citizen not having any income from business or profession, is not liable to pay advance tax.

Tax deduction benefits

From AY 2019-20 ( FY 2018-19) senior citizen can claim Deduction under Section 80TTB of the Income Tax Act for any income from fixed deposits or saving deposits in banks , co-operative banks  or post office upto Rs 50000/-.

Note : under Section 194A of the I-T Act, no tax is deducted from the payment of interest of up to Rs 50,000 for senior citizens

Expenditure on Medical Treatment

section 80D​DB of the Income-tax Law gives various provisions relating to tax benefits available on account of expenditure on medical treatment of specified diseases. There are special benefits under section 80DDB ​available to a senior citizen.

​​​​​​​ Section 80D of the Income-tax Law gives various provisions relating to tax benefits available on account of payment of medical insurance premium and other related items. There are special benefits under section 80D​ available to a senior citizen.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Circular No. 28/2016-Income Tax

North Block, New Delhi dated the 27^th of July, 2016

Subject: Clarification regarding attaining prescribed Age of 60 years/80 years on 31^st March itself, in case of Senior/Very Senior Citizens whose date of birth falls on 1^st April, for purposes of Income-tax Act,1961-regd.-

Higher tax exemption limits have been prescribed under the past Finance Acts for resident senior citizen taxpayers who have attained the age of sixty years. Even in such cases, the exemption limit is still higher for very senior citizens who have attained the age of eighty years. A doubt has been raised about the attainment of the aforesaid qualifying ages for availing higher exemption in cases of the persons whose date of birth falls on 1^st April of calendar year. In other words, the broader question under consideration is whether a person born on 1^st April of a particular year can be said to have completed a particular age on 31^st March, on the preceding day of his/her birthday, or on 1^st April itself of that year.

2. The matter has been examined. Although specific provision does not exist in this regard under the Income-tax Act, 1961, the Hon’ble Supreme Court had an occasion to consider a similar issue in the case of Prabhu Dayal Sesma vs. State of Rajasthan &, another 1986, AIR, 1948 wherein it has dealt with on the general rules to be followed for calculating the age of the person. In this judgment , Apex Court observed that while counting the age of the person, whole of the day should be reckoned and it starts from 12 o’clock in the midnight and he attains the specified age on the preceding, the anniversary of his birthday. The observation of Hon’ble Supreme Court in para 9 of the aforesaid judgment reads as under:

“9……. At first impression, it may seem that a person born on January 2, 1956 would attain 28 years of age only on January 2, 1984 and not on January 1, 1984. But this is not quite accurate. In calculating a person’s age, the day of his birth must be counted as a whole day and he attains the specified age on the day preceding, the anniversary of his birthday. We have to apply well accepted rules for computation of time. One such rule is that fractions of a day will be omitted in computing a period of time is years or months in the sense that a fraction of a day will be treated as a full day. A legal day commences at 12 o’clock midnight and continues until the same hour the following night. There is a popular misconception that a person does (sic not) attain a particular age unless and until he has completed a given number of years. In the absence of any express provision, it is well settled that any specified age in law is to be computed as having been attained on the day preceding the anniversary of the birthday”

3. In view of the aforesaid judgment, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Act, hereby clarifies that a person born on 1^stApril would be considered to have attained a particular age on 31^stMarch, the day preceding the anniversary of his birthday. In particular, the question of  attainment of age of eligibility for being considered a senior/very senior citizen would therefore be decided on the basis of above criteria.

4. The field authorities are directed to take note of above position for ascertaining the age while computing tax liability of a taxpayer falling in ‘Individual’ category, being resident in India.

(Rohit Garg)

Deputy Secretary to Government of India

(F.No. 225/182/2016/ITA.II)