it is very important to know that the tax benefits offered under the Income-tax Law to a senior citizen/very senior citizen are available only to resident senior citizen and resident very senior citizens. In other words, these benefits are not available to a non-resident even though he may be of higher age. Senior citizen: Must be of the age of 60 years or above but less than 80 years at any time during the respective year. Must be resident Very senior citizen: Must be of the age of 80 years or above at any time during the respective year. Must be resident