Is a senior citizen exempts from filing Income-tax return (ITR)?

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.... them, the Finance Act, 2021, has inserted a new section 194P. This provision requires a banking company to deduct tax under this provision if deductee is maintaining an account with it in which he is receiving his pension income. The tax is required to be deducted under this new provision if the recipient is a resident individual whose age is 75 years or more at any time during the year and the ....