CBDT clarifies the issue whether a person born on 1st April can be said to have completed 60/80 years of age on 31st March and there fore whether such person is entitled to higher exemption limit of Rs. 3,00,000/5,00,000 respectively.

CBDT considered Supreme Court Judgment in Prabhu Dayal Sesma on general rules to be followed for calculating age of a person. As per Court for a person  born on certain day , day shall start from 12’O clock midnight and there fore the person attains specified age on his anniversary at  12’O clock of preceeding day.

In view of above judgement CBDT has clarified that person born on Ist April shall complete his 60^th/80^th birthday on preceeding day i.e. 31^st March of earlier year and hence shall be categorized senior/ very senior citizen accordingly for tax purposes.

Hence person born on Ist April 1956 shall be completing 60 years on 31^st March 2016 and not on Ist April 2016 and hence shall be entitled to higher exemption limit of Rs. 3,00,000 for AY 2016-17

This shall also have implication for 15G/15H.

[CBDT Circular 28/2016 dated 27-07-2016]