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

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....al Board of Direct Taxes North Block, New Delhi dated the 27th of July, 2016 Subject: 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-regd.- Higher tax exemption limits have been prescribed under the past Finance Acts for residen....

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....casion 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 0'clock in the midnight and he attains....

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....#39;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 birth....