Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2] [Entire Act] Union of India - Subsection Section 2(100) in The Income Tax Act, 2025 (100)"senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant tax year;
