Senior citizen definition determines eligibility for medical deductions under Income Tax Act for residents aged sixty or more. For purposes of the Income Tax Act's medical deduction provision, senior citizen denotes an individual resident in India who attains the age of sixty years or more at any time during the relevant previous year, establishing residency plus an age qualification as the eligibility threshold for the deduction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Senior citizen definition determines eligibility for medical deductions under Income Tax Act for residents aged sixty or more.
For purposes of the Income Tax Act's medical deduction provision, senior citizen denotes an individual resident in India who attains the age of sixty years or more at any time during the relevant previous year, establishing residency plus an age qualification as the eligibility threshold for the deduction.
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