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Sep 13, 2025
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Income Tax law for senior citizens and super senior citizens: What’s new for AY 2025-26
A few months ago, the Income Tax Department released a useful brochure detailing the relevant tax provisions which senior citizens (over 60 years) and super senior citizens (over 80 years) should know about.
What are the latest income tax slabs for senior citizens and super senior citizens for AY 2025-26 and AY 2026-27?
Chartered Accountant Suresh Surana says that for assessment Years (AY) 2025–26 and 2026–27, taxpayers, including senior citizens, can choose between the old tax regime and the new tax regime.
While the old regime offers higher basic exemption limits and allows for various deductions and exemptions, the new regime offers concessional tax rates but there is a restriction on exemptions and deductions. The income tax slabs differ on the basis of the age of the individual under the old regime, specifically for senior citizens (aged 60 years or more but less than 80 years) and super senior citizens (aged 80 years or above). In contrast, under the new regime, the same slab rates apply uniformly to all individuals, regardless of age.
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