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

Age for income tax benefits counted as of March 31 before birthday, not on birth date, under Income-tax Act rules

For income tax purposes, a person born on April 1 is considered to have attained a specified age on March 31 preceding their birthday, not on April 1 itself. This interpretation follows a Supreme Court ruling that the day of birth counts as a whole day and age is computed as attained on the day before the birthday anniversary. Consequently, senior and very senior citizen status, which affects tax exemption limits, will be determined based on age as of March 31. Tax authorities are directed to apply this rule when assessing the age of resident individual taxpayers to determine eligibility for higher exemption limits under the Income-tax Act, 1961.