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What is Section 10 for senior citizens in the Indian Income Tax Act?

As of the financial year 2025-26, resident senior citizens (aged 60-80) in India under the old tax regime enjoy a higher basic exemption limit of ₹3,00,000, as opposed to the ₹2,50,000 for regular taxpayers. Understanding **What is Section 10 for senior citizens?** involves examining specific subsections of the Indian Income Tax Act of 1961 that provide for various tax-free incomes and exemptions, particularly for retirees.