Lok Sabha Question No. 196 (STARRED), answered on 2016-05-06
Subject: IT Paying Senior Citizens and Women
Ministry: FINANCE
Asked by: JAYSHREEBEN  PATEL

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA STARRED QUESTION NO. *196 TO BE ANSWERED ON FRIDAY, THE 6 th  May, 2016 16 VAISAKHA, 1938 (SAKA)

## IT PAYING SENIOR CITIZENS AND WOMEN

## * 196.   SHRIMATI JAYSHREEBEN PATEL:

Will the Minister of FINANCE be pleased to state:

- (a) the  commissionerate-wise  details  of  number  of  senior  citizens  and  women  in  the country paying Income Tax;
- (b) the details of various rebates provided to senior citizens and women under the Income Tax Act; and
- (c) whether suggestions have been received from various quarters to extend some more rebates to senior citizens and women under the Income Tax Act and if so, the action taken thereon?

## ANSWER

## FINANCE MINISTER (SHRI ARUN JAITLEY)

(a) to (c): A statement is laid on the Table of the House.

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## Statement referred to in the reply to the Lok Sabha Starred Question No *196 raised by Shrimati Jayshreeben Patel regarding ' IT Paying Senior Citizens and Women'

- (a) For Assessment Year 2015-16,   35,84,971 senior citizens ( individuals of the age of 60  years  or  more)  and  91,90,718  women  (  regardless  of  age)  have  filed  their  Income  Tax Returns (ITRs) till 05.04.2016. The region-wise details are as under:

| Sr.No.   | Region                       | Senior Citizens who have filed ITRs for Assessment Year 2015-16 (as on 05.04.2016)   | Women who have filed their ITRs for Assessment Year 2015-16 ( as on 05.04.2016)   |
|----------|------------------------------|--------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------|
| 1        | Andhra Pradesh and Telangana | 1,65,287                                                                             | 4,43,024                                                                          |
| 2        | Bihar &Jharkhand             | 1,27,365                                                                             | 2,79,021                                                                          |
| 3        | Delhi                        | 2,90,006                                                                             | 7,36,728                                                                          |
| 4        | Gujarat                      | 3,31,959                                                                             | 9,35,233                                                                          |
| 5        | Karnataka                    | 2,06,801                                                                             | 5,62,543                                                                          |
| 6        | Kerala                       | 91,857                                                                               | 2,95,607                                                                          |
| 7        | Madhya Pradesh &Chhattisgarh | 1,81,060                                                                             | 4,78,928                                                                          |
| 8        | Mumbai                       | 3,07,514                                                                             | 7,16,453                                                                          |
| 9        | Nagpur                       | 57,016                                                                               | 1,72,763                                                                          |
| 10       | North East Region            | 38,431                                                                               | 1,03,229                                                                          |
| 11       | North West Region            | 4,30,464                                                                             | 10,16,277                                                                         |
| 12       | Odisha                       | 44,517                                                                               | 1,13,815                                                                          |
| 13       | Pune                         | 2,40,860                                                                             | 7,85,554                                                                          |
| 14       | Rajasthan                    | 2,06,702                                                                             | 5,56,085                                                                          |
| 15       | Tamil Nadu                   | 2,20,098                                                                             | 5,89,257                                                                          |
| 16       | Uttar Pradesh (East)         | 1,29,590                                                                             | 2,91,194                                                                          |
| 17       | Uttar Pradesh (West)         | 1,98,241                                                                             | 5,00,788                                                                          |
| 18       | West Bengal &Sikkim          | 3,17,203                                                                             | 6,14,219                                                                          |
| TOTAL    | TOTAL                        | 35,84,971                                                                            | 91,90,718                                                                         |

(b) The details of various rebates, deductions and concessions available to senior citizens and women under the Income Tax Act are as under:

## i). Higher income tax exemption limit:

The basic income tax exemption limit available to a senior citizen (i.e.  an individual resident  in  India,  who  is  of  the  age  of  60  years  or  more  but  less  than  80  years) is ₹ 3,00,000/-, which is higher than the basic exemption limit of ₹ 2,50,000/- applicable to normal cases.

Further,  the  basic  tax  exemption  limit  available  to very  senior  citizen (i.e.  an individual  resident  in  India,  who  is  of  the  age  80  years  or  more) is  even  higher  at ₹ 5,00,000/-.

The age groups of senior citizens and very senior citizens include women taxpayers also.

## ii). Higher tax deduction limit in respect of health insurance premium paid etc.:

Section 80D of the Income Tax Act provides for deduction upto ₹ 25,000/- in respect of premium paid towards insurance on health of an individual, his family members or his parents. A higher limit of deduction upto ₹ 30,000/- in respect of health insurance premium  paid  is  available  under  these  provisions,  in  case  the  person  insured  is  a senior citizen.

It is noticed that very senior citizens are often unable to get a health insurance cover due  to  their  advanced  age,  and  consequently  are  precluded  from  availing  any  tax benefit under Section 80D. As a welfare measure for very senior citizens, the Finance Act,  2015  has  amended  these  provisions  to  allow  a  deduction  of  upto ₹ 30,000/towards  medical  expenditure  incurred  on  health  of  a  very  senior  citizen,  in  cases where no payment has been made to keep in force insurance on health of such person.

## iii). Higher tax deduction limit in respect of medical treatment of specified disease:

Section 80DDB of the Income Tax Act, 1961provides for deduction upto ₹ 40,000/in respect of amounts paid for medical treatment of specified disease by an individual or  Hindu  Undivided  Family  (HUF)  for  himself,  or  a  dependent,  or  any  member  of HUF. A higher limit of deduction upto ₹ 60,000/- is available under these provisions in cases where the amount is paid for medical treatment of a senior citizen.

The Finance Act, 2015 has amended these provisions to further provide for a higher limit  of  deduction  upto ₹ 80,000/-,  in  cases  where  the  amount  is  paid  for  medical treatment of a very senior citizen.

(c) There are many suggestions which keep coming to the Department to extend existing benefits  available  to  senior  citizens  and  women.  These  are  considered  at  the  time  of formulation of budget proposals.

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