Senior citizens are exempt from paying tax under the old tax regime if their income is up to ₹3 lakhs, and a super senior citizen can avail of a tax slab of up to ₹5 lakhs. Under the new tax regime, they can claim exemption up to ₹2.5 lakhs for FY 2022-23 and up to ₹3 lakhs for FY 2023-24.