New Delhi, April 22 -- As the ITR filing season for AY 2026-27 approaches, not all super senior citizens (those aged 80 and above) are required to file an income tax return. The Income Tax Act, 1961, provides a limited exemption under Section 194P, but only if the individual meets specific conditions.

"Super senior citizens are generally not exempt from income tax filing requirements. However, limited relaxations are available," said Siddharth Maurya, founder and managing director of Vibhavangal Anukulakara Private Limited. Here's a breakdown of who can skip filing and other rules for super senior citizens.

Complete exemption from filing an income tax return is available under Section 194P of the Income Tax Act, 1961, for certain reside...