s.2(80) IT Act 1961 [s.2(103) IT Act 2025] · Senior citizen: 60+ · Super senior citizen: 80+ · SCSS / PMVVY eligibility
This Age Calculator computes the exact age in years, months, and days between any two dates, and also shows the total number of days and approximate weeks lived. It is designed for Indian taxpayers, CAs, and financial planners who need accurate age determination for income tax, investment eligibility, and legal purposes.
In Indian income tax law, the age of a person is determined as on the first day of the previous year (i.e., 1st April) for that assessment year. So for AY 2027-28 (FY 2026-27), your age is determined as on 1st April 2026. This matters for the senior citizen threshold of 60 years — if you turn 60 any time during FY 2026-27 but were not 60 on 1st April 2026, you will not be treated as a senior citizen for that year.
Under the new tax regime (Section 115BAC), there is no differential basic exemption limit based on age — the ₹3,00,000 or ₹5,00,000 enhanced exemptions apply only under the old regime. However, the Section 194A TDS threshold benefit of ₹1,00,000 applies regardless of regime.
Step 1 — Enter date of birth: Select or type the date of birth from the calendar. The calculator accepts any date from the past.
Step 2 — Enter "Age as on" date: Leave this blank to compute age as on today's date. To compute age as on a specific date — for example, 1st April of the relevant year for income tax purposes — enter that date here.
Step 3 — Click Compute Age: The result shows the exact age in years, months, and days, along with total days lived and approximate weeks.
Income tax tip: To check senior citizen status for a financial year, set "Age as on" to 1st April of that year. For FY 2026-27, enter 01/04/2026. If the result shows age ≥ 60, you are a senior citizen for that year under the old regime.
What is the income tax definition of a senior citizen in India?
Under Section 2(80) of the IT Act 1961 [Section 2(103) of IT Act 2025], a senior citizen is an individual resident in India who is 60 years of age or more at any time during the relevant previous year (financial year). A super senior citizen is one who is 80 years of age or more at any time during the previous year. Age is determined as on 1st April of the previous year for most provisions.
What tax benefits does a senior citizen get under the old regime?
Under the old regime, senior citizens (60–79 years) get a basic exemption of ₹3,00,000 instead of ₹2,50,000. Super senior citizens (80+ years) get ₹5,00,000 basic exemption and can also file their ITR in paper form. Additionally, the TDS threshold on interest income (Section 194A) is ₹1,00,000 for senior citizens vs ₹50,000 for others from FY 2025-26. Health insurance deduction under Section 80D is ₹50,000 for senior citizens.
Do senior citizen benefits apply under the new tax regime?
No enhanced basic exemption applies under the new tax regime (Section 115BAC) based on age. The basic exemption limit is ₹3,00,000 for all individuals under the new regime, regardless of age. However, the higher TDS threshold of ₹1,00,000 on interest income under Section 194A for senior citizens applies irrespective of which tax regime they choose.
Who is eligible for the Senior Citizen Savings Scheme (SCSS)?
SCSS is available to individuals aged 60 years and above. Additionally, individuals aged 55–60 years who have taken voluntary retirement (VRS) or superannuation are also eligible, provided they open the SCSS account within one month of receiving retirement benefits. The maximum deposit limit is ₹30 lakh (enhanced from ₹15 lakh in 2023), with a 5-year tenure extendable by 3 years. Interest is paid quarterly.
Is advance tax applicable to senior citizens?
Under Section 207 of the IT Act, a senior citizen (60 years or more) who does not have any income from business or profession is not required to pay advance tax. They can pay the entire tax liability as self-assessment tax before filing the ITR. This is a significant liquidity benefit. However, if a senior citizen earns business income, advance tax provisions apply normally.
What is Section 194P and who does it exempt from ITR filing?
Section 194P (inserted by Finance Act 2021) exempts senior citizens aged 75 years or more from filing ITR, provided: (a) they have only pension income from one specified bank and interest income from the same bank; (b) they furnish a declaration to the bank in the specified form; and (c) the bank deducts TDS after considering all deductions and the applicable rebate. The bank then files a statement on behalf of the senior citizen.
How is age calculated for school admissions or legal documents?
For school admissions in India, most states require children to be a specific age as on 31st March of the admission year (typically 5 or 6 years for Class 1). For legal documents like deeds, affidavits, and agreements, the age stated is generally the age as on the date of execution of the document. For SCSS and other scheme applications, the branch calculates age from the account opening date.