Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 80DDB] [Entire Act]

Union of India - Subsection

Section 80DDB(iv) in The Income Tax Act, 1961

(iv)"senior citizen" means an individual resident in India who is of the age of sixty-five years or more at any time during the relevant previous year.]