Completion of Age of 60/ 80 for Senior/ Very Senior Citizen Status Benefit under Income Tax, along with CBDT Clarification
As per CBDT clarification, an individual born on 1st April would complete each year of his age on 31st March, i.e. for FY 2018-19 (AY 2019-20), the date of birth (DOB) of individual should be on or before 1 April, 1959/ 1939 to complete 60/ 80 years of age on or before 31 March 2019, for getting income tax benefits/ status as a senior/ very senior citizen, respectively.
It may be noted that Higher tax exemption limits have been prescribed for resident senior/ very senior citizen taxpayers who have attained the age of 60/ 80 years, at any time during the relevant previous year (i.e. from 1 April to 31 March).
Senior Citizen Meaning
Senior Citizen means a resident individual, who is of the age of 60 years or more, but less than 80 years, at any time during the relevant previous year.
For example, an individual born on or before 1 April, 1959 shall be considered as having completed 60 years of age, as on 31 March 2019, for the purpose of getting income tax benefits or status as a senior citizen in respect of FY 2018-19/ AY 2019-20.
Very Senior Citizen/ Super Senior Citizen Meaning
Very Senior Citizen/ Super Senior Citizen means a resident individual, who is of the age of 80 years or more at any time during the relevant previous year.
For example, an individual born on or before 1 April, 1939 shall be considered as having completed 80 years of age, as on 31 March 2019, for the purpose of getting income tax benefits or status as a ‘super/ very senior citizen’ in respect of FY 2018-19/ AY 2019-20.
1. Higher tax exemption limits have been prescribed under the past Finance Acts for resident senior citizen taxpayers who have attained the age of sixty years. Even in such cases, the exemption limit is still higher for very senior citizens who have attained the age of eighty years. A doubt has been raised about the attainment of the aforesaid qualifying ages for availing higher exemption in cases of the persons whose date of birth falls on 1st April of calendar year. In other words, the broader question under consideration is whether a person born on 1st April of a particular year can be said to have completed a particular age on 31st March, on the preceding day of his/her birthday, or on 1st April itself of that year.
2. The matter has been examined. Although specific provision does not exist in this regard under the Income-tax Act, 1961, the Hon’ble Supreme Court had an occasion 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 o’clock in the midnight and he attains the specified age on the preceding, the anniversary of his birthday. The observation of Hon’ble Supreme Court in para 9 of the aforesaid judgment reads as under:
“9……. At first impression, it may seem that a person born on January 2, 1956 would attain 28 years of age only on January 2, 1984 and not on January 1, 1984. But this is not quite accurate. In calculating a person’s age, the day of his birth must be counted as a whole day and he attains the specified age on the day preceding, the anniversary of his birthday. We have to apply well accepted rules for computation of time. One such rule is that fractions of a day will be omitted in computing a period of time is years or months in the sense that a fraction of a day will be treated as a full day. A legal day commences at 12 o’clock midnight and continues until the same hour the following night. There is a popular misconception that a person does 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 birthday”
3. In view of the aforesaid judgment, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Act, hereby clarifies that a person born on 1st April would be considered to have attained a particular age on 31st March, the day preceding the anniversary of his birthday. In particular, the question of attainment of age of eligibility for being considered a senior/very senior citizen would therefore be decided on the basis of above criteria.
4. The field authorities are directed to take note of above position for ascertaining the age while computing tax liability of a taxpayer falling in ‘Individual’ category, being resident in India.
Related Posts:
Income Tax Slabs/ Rates for Resident Individuals (FY 2018-19/ AY 2019-20)
No TDS u/s 194A for Income upto 50,000 in the case of Senior Citizens: CBDT Clarification
My date of birth is 28/08/1959, will I be eligible for sr citizen tax benefits for F.Y. 2018-19, assessment year 2019-20?
No, you shall be considered as a senior citizen in respect of FY 2019-20/ AY 2020-21, i.e. as having completed 60 years of age at any time during FY 2019-20 (latest by 31 March 2020).
My date of birth is 06/08/1958, will I be eligible for sr citizen tax benifits for FY-2018-19, AY-2019-20 ?
Yes, you shall be considered as a senior citizen in respect of FY 2018-19/ AY 2019-20, i.e. as having completed 60 years of age at any time during FY 2018-19 (latest by 31 March 2019).
If the DOB is 10th may 1938, in which assessment year the assessee can claim the status of very senior citizen? Ay 2018-19 or 2019-20?
Completion of 80 years on 9th May 2018, i.e. during FY 2018-19. Accordingly, the Assessee shall be considered as a very/ super senior citizen in respect of FY 2018-19/ AY 2019-20, i.e. as having completed 80 years of age at any time during FY 2018-19 (latest by 31 March 2019).
my DOB is 14.05.1959. My doubt is am i eligible for tax exemption upto 3.0 lakhs for this financial year 2018-2019 as from my monthly pension TDS has been recovered during May 2018 and June 2018.
As per CBDT Clarification you will complete your 60 years of age on 13 May 2019, i.e. during FY 2019-20. Accordingly, you shall be considered as a senior citizen in respect of FY 2019-20/ AY 2020-21.
I am born on 4th Oct. 1938. When will I be considered as super senior citizen for income tax benefits purposes?
You will complete your 80 years of age on 3 Oct. 2018 as per CBDT Clarification, i.e. during FY 2018-19. Accordingly, you will qualify for senior citizen tax benefits during FY 2018-19/ AY 2019-20.
My date of birth (DOB) is 22 Feb. 1959. When can I get senior citizen exemption/ benefit, i.e. which AY?
You are eligible during FY 2018-19 (AY 2019-20).
My date of birth is 02/01/1959 and will retire on 31/01//2019. Will i be considered as Senior Citizen for FY 2018-19/AY 2019-20?
You are eligible during FY 2018-19 (AY 2019-20).
My D.O.B is 22.06.1950. Am I eligible for the rebate given to the senior citizen in the assessment year 2011-2012? Its an old case pending with IT authorities.
No, since you have not completed 65 years of age in FY 2010-11.
Suppose an assesse having age of 79 yrs and he is having his birthday as on 1st April 2019 so is he eligible for super senior citizen for the Assesment year18-19?
I am born on 31st March 1959. So as per CBDT Clarification circular 28/2016 dt. 27th July 2016, i have completed 59 years on 30th March 2018 midnight 12.00 HRS. Hence having entered 60th year on 31st March 2018, i am becoming a Senior citizen as on 31st March 2018 and eligible for IT Benefit. Is the understanding Correct?
My date of birth is 09.04.1959. When will I get Senior citizen tax benefit/ exemption?
My date of birth is 10 September 1960, when will I get tax benefit as senior citizen?
My Birth date is 28 May 1939. I have to file my ITR as Senior or Super Senior Citizen for FY 2018-19 (AY 2019-20)?
My date of birth is 1st october 1959, so can i be considered senior citizen for fY 2019-20 (AY 2020-21)?
My date of birth is 15.03.1959, am I senior citizen for IT compilation for FY 2018-2019 AY 2019-2020. Is it correct ?
My date of birth is 01.06.1958. Whether i’m having the status of senior citizen for the FY-2018-19 (AY-2019-20) to have the benefits of IT slabs applicable to sr citizen?
I completed 60 years in Nov 2018. My company is treating me as if I have completed 60 years from 1st April 2018. So while i get extended exemption limit, from 1st April, my tax free benefits like gratuity, super annuation are being added to taxable income from 1st April to 30th Nov 2018. This nullifies any benefit of sr citizen. is it correct way to calculate tax?
In one place, IT rules say that the person should be 60+ years of age as on April 1st of the FY and in another place it says that person ‘attaining 60+ anytime during the FY’ is senior citizen. Both are contradictory.
Technically speaking there are two mistakes in the above clarification:
(1) …date of birth (DOB) of individual should be on or before 1 April, 1959/ 1939 (as given): This should have been before 1 April, 1959/1939. If we take 1 April 1959 and calculate age as on 31 March 2019 – It is less than 60 years. If we take 31 March 1959 and calculate age as on 31 March 2019 – It is 60 years. Hence, the phrase “on or before” is wrong here. It should be “before 1 April 1959/1939”.
(2) to complete 60/ 80 years of age on or before 31 March 2019 (as given): In the above line (2) the words “or before” should be deleted. On or before 31 March 2019 can also mean 1 Jan 2019, which is wrong. The correct phrase would be “on 31 March 2019” For FY 2018-19 (AY 2019-20) the reckoning date (ending date) is fixed. It cannot be on or before 31 March 2019., Hence it should be “on 31 March 2019.
Note : while calculating I have not included the first day (i.e. if somebody is born on 1 April, he would be one day old on 2nd April). He would NOT be one day old on 1 April. Kindly bring to my notice, if I have erred somewhere.
My DOB is 10/07/1959. Can I avail senior citizen benefits while filing ITR for FY 2018-19?
One of my colleague whose date of birth is 15-03-1959. Is he eligible to be considered as Senior Citizen for Income tax purpose for the Financial Year 2018-19 (Assessment Year 2019-20)