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<h1>Senior Citizens: Old Tax Regime Offers Higher Exemptions, New Regime Provides Uniform Benefits Up to Rs. 7 Lakh Income.</h1> In the old tax regime, senior citizens benefit from a basic exemption limit of Rs. 3,00,000, while super senior citizens have an exemption limit of Rs. 5,00,000. In contrast, the new tax regime offers no income tax payable on a total income up to Rs. 7 lakh, providing a uniform advantage regardless of age.