(39)"specified senior citizen" means an individual, being a resident in India—(a)who is of the age of seventy-five years or more at any time during the tax year;(b)who is having pension income and no other income except the interest received or receivable from any account maintained by such individual in the same specified bank in which he is receiving his pension income; and(c)has furnished a declaration to the specified bank containing particulars, in such form and verified in such manner as may be prescribed;
