## General Tax Rates (Old Regime) — Individuals / HUF / AOP / BOI / AJP

### A. Normal Individual / HUF / AOP / BOI / AJP

### B. Resident Senior Citizen (Age ≥ 60 but < 80)

Age must be reached either during the P.Y. or on the 1st day of the A.Y.

### C. Resident Super Senior Citizen (Age ≥ 80)

### Key Notes

Non-Resident senior citizens do NOT get the higher basic exemption limit. Higher basic exemption (₹3 lakh / ₹5 lakh) is available only to Resident senior/super-senior citizens.
An Individual is treated as having attained an age if attained either during the P.Y. or on the 1st day of the A.Y. (i.e., 1st April).

Worked example

### Example 1

Example — Senior Citizen Age Test

Mrs. R, Resident, turns 60 on 1st April 2026 (1st day of A.Y. 2026-27).

She qualifies as a Senior Citizen for A.Y. 2026-27 and gets the ₹3,00,000 basic exemption.

### Example 2

Example — Computation

Mr. A, Resident, age 65, Total Income = ₹ 8,00,000 (old regime).

⚠️ Common exam mistakes

Giving the senior citizen exemption to a Non-Resident — it is available only to Residents.
Treating an individual who turned 60 in April after the close of the relevant P.Y. as a senior citizen for that P.Y. (the test is age attained during P.Y. OR on 1st day of A.Y.).
Mixing up Super Senior (≥80, no 5% slab — jumps from NIL to 20%) with Senior Citizen rates.

Reference: — Finance Act, 2025 - First Schedule

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General Slab Rates - Individuals, HUF, AOP, BOI, AJP (Old Regime)

Worked example