As per the Income Tax Act, of 1961, a senior citizen is an Indian resident whose age is 60 years or above but less than 80 years. A super senior citizen is an Indian resident aged 80 years or more., The Income Tax Act puts resident individuals into three categories: Individuals aged up to 60 years, senior citizens and super senior citizens., The income tax slab rate as per the new tax regime for senior and super senior citizens: No tax charged up to Rs 2,50,000. Between Rs 2,50,001 to Rs 5,00,000, a 5 per cent tax is levied. From Rs 5,00,001 to 7,50,000, the tax deducted up to 10 per cent. Similarly, as the amount increases, so does the tax amount.