Lok Sabha Question No. 1545 (UNSTARRED), answered on 2025-12-09
Subject: Exemptions Provided to the Senior Citizens
Ministry: SOCIAL JUSTICE AND EMPOWERMENT
Asked by: Dr. Thirumaavalavan Tholkappiyan

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## GOVERNMENT OF INDIA MINISTRY OF SOCIAL JUSTICE  AND EMPOWERMENT LOKSABHA

I,JNSTARRED  QUESTION  NO.1545

TO BE ANSWERED ON 09.12.2025

## EXEMPTIONS PROVIDED TO THE SENIOR CITIZENS

## 1545. DR THIRUMAAVALAVAIY  THOLKAPPIYAIT{:

## Will the Minister of SOCIAL JUSTICE Ai\D EMPOWERMENT  be pleased to stater

- (a) whether the Government has any scheme, policy and exemptions  that are provided to the Senior  citizens,  if so, the details  thereof;
- (b) whether  any of the scheme,  exemptions  given earlier  have been withdrawn for the senior citizens;  and
- (c) if so, the reasons therefor?

## ANSWER

## MINISTEROT STATE FORSOCIAL JUSTICE  AIID EMPOWERMENT (sHRr B.L.VERMA)

- (a): The Department of Social Justice and Empowerment implements  National Policy  on Older Persons,  1999, which envisages State support to ensure financial  and food security, healthcare,  shelter, protection and other needs of older persons  to improve the quality  of their lives.

The Department of Social Justice and Empowerment is also implementing  an umbrella scheme Atal vayo Abhyudaya Yojana (AVYAY) for the welfare of senior citizens. The scheme  has seven components. The details of these components is at Annexure-I.

The Department  of Revenue has informed that several  exemptions  are provided under the Income-tax  Act, 1961, the details of which are at Annexure-Il

- (b) & (c): The Govemment of India through various schemes provides exemptions  to senior citizens as mentioned  in Para (a) above. These schemes are revised/updated  from time to time to address the evolving  needs of the senior citizens.

## Annexure to replv of Parts  (a)  of Lok Sabha Un-starred Ouestion No. 1545 to be answered on 09/1212025

Details of components under AVYAY scheme are as follows-

- i. IPSrC(ntegrated  Programme  for Senior Citizens)- Under IPSTC, grant-in-aid  is provided  to the organisations  for maintenance of senior citizen homes (Sr.CH), continuous  care homes  (CCH), mobile medicare units (MMU) and physiotherapy clinics. The objective of the scheme is to improve  the quality  of life of the Senior Citizens, especially indigent  senior citizens by providing basic amenities  like shelter, food, medical care and entertainment opportunities  and by encouraging productive and active ageing.
- ii. SAPSrc (State Action Plan for Senior Citizens)- The Govemment of India perceives a major and critical  role of all the States/  UTs Govemments  in welfare of senior citizens. Each StateruT is expected  to plan taking into account their local considerations  and frame their own State Action Plans for the welfare of their senior citizens.  Under SAPSTC, the Ministry releases funds to the StatesAJTs  for implementation of their action plans. SAPSTC  is being implemented  since FY 201920.
- iii. RVY (Rashtriya Vayoshri Yojana)- The scheme  aims for providing Physical Aids and Assisted Living Devices  for Senior Citizens below  poverty line and with the family income  not exceed  to Rs. 15,000/-per month. The scheme is being implemented  since 2017.
- iv. Elderline-  The National Helpline  for Sr Citizens  (14567) is to generate awar€ness about the Act schemes  & programmes  being executed by different Central & State Govemments  and to provide  platform  to redress  grievances  of Sr Citizens across the counhy.
- v. Training of Geriatric Care Givers- The main objective is to bridge the gap in supply and increasing  demand in the field of geriatric caregivers  so as to provide more professional  services to the senior citizens and also to create a cadre of professional care givers in the field of geriatrics.  Considering  the acute shortage of Geriatric Caregivers  and the increasing demand in the market, the Department has decided to trained 1,00,000  trainees in the field of Geriatric Care givers in order to meet the demand.
- vi. Other Initiatives  for Senior Citizens- In order to solve the problems of healthy  and productive ageing, several initiatives  are being done across the country. The proposed initiatives are aimed at involving  the elders in building  up knowledge  which can be useflrl  for the society  as a whole.
- vii. Seniorcare  Ageing Growth  Engine (SAGE)- The main objective  is to promote outof-the-box and innovative solutions  for the commonly faced problems,  innovative start- ups would  be identified  and onoouraged  for developing produots,  prooossos and services  for the welfare ofthe elderly.

## Annexure to reply of Parts  (a)  of Lok Sabha Un-starred Ouestion No. 1545 to be atswered  on 0911212025

Under the Income-tax Act, 196l (the  Act), senior citizens are provided  several tax benefits and concessions  to reduce  their tax burden and support medical and financial  needs  as under

- A higher basic  exemption  limit under the old tax regime.
- o For a resident senior citizen aged 60 to 80 years, the basic  exemption limit is t3,00,000.
- o For a resident super senior citizen aged 80 years and above, the exemption  limit is <5,00,000.
- Enhanced deductions under Section 80D for medical insurance  premiums  paid for health insurance  for themselves, spouse, or dependent  parents.
- o Additionally,  ifa senior  citizen  does not have medical insurance,  expenditure  incurred on medical treatrnent is also eligible for deduction  up to t50,000 within the same overall limit.
- Under Section 80DDB, senior citizens may claim a deduction for expenses  incurred on the treafinent of specified  serious illnesses up to <1,00,000 for such medical treatment.
- Additional  relief  on interest  income  under  Section 80TTB, which allows a deduction  ofup to {50,000 per annum on interest eamed from bank deposits, post-office deposits, and cooperative bank deposits.
- Senior citizens  may also submit Form 15H to banks or financial  institutions  to ensure that no tax is deducted  at source  (TDS)  from interest income iftheir final tax liability is nil.
- o Under section  1974, no deduction of tax shall be made under section 192A (related to payment of accumulated  balance due to an employee),  section 193 (related to Interest on securities),  section 1944, (related  to dividend  payments),  section 194D  (related to Insurance commission),  section 194DA  (related  to payment  in respect of life insurance  policy), section 194-I (related to rental payment) and section l94K (related to income in respect of units) any of the said sections,  in the case of an individual resident  in Indi4 who is of the age of sixty years or more (i.e. senior citizen)  at any time during the tax year.  If such individual  furnishes to the person responsible  for paying any income  of the nature referred above in Form 15H to the effect  that the tax on his estimated total income of the tax year in which  such income  is to be included  in computing  his total income  will be nil.
- Under section 1944, the threshold level of income  by way of interest otler than interest  on securities received  from certain specified  financial  entities  has been kept at t1,00,000  below which no TDS is to be deducted  on such interest income of the senior citizen. For a nonsenior  citizen,  the threshold  level of such interest income is {50,000/-.
- Under Section 194P, a special  provision  has been made for the specified senior citizen wherein the specified  bank shall give the benefit of deduction  allowable  under  Chapter VI-A and rebate  allowable under section 87A of the Act before computing the total income  ofsuch specified senior citizen on which  TDS is to be deducted.
- Further, resident  senior citizens aged 75 years  or more are exempted  from filing  Income  Tax Retums if they are having income only in the nature of pension  and interest received or receivable from any account  maintained  in a specified  bank  (as notified by the Central Govemment).

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