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Income tax return: No ITR filing required for these senior citizens in 2025

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By Sangeeta Ojha

2 min read | Updated on September 03, 2025, 08:21 IST

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SUMMARY

Section 194P of the Income Tax Act exempts senior citizen aged 75 and above from filing ITR if they meet certain conditions.

No ITR filing required for these senior citizens in 2025

Section 194P, introduced in the Union Budget 2021, came into effect on April 1, 2021. | Image: Shutterstock

ITR filing 2025: Last date for income tax return (ITR) filing for the financial year 2024-25 ( AY 2025-26) is 15 September 2025. Is it mandatory for senior citizens to file income tax returns?

Well, it all depends on age, income, and source of income. Section 194P of the Income Tax Act exempts senior citizens aged 75 and above from filing ITR if they meet certain conditions.
Also Read: Why your income tax refund credit can take up to 9 months

ITR Filing 2025: Conditions for exemption

⦁ Senior Citizen should be of age 75 years or above.

⦁ Senior Citizen should be ‘Resident’ in the previous year.

⦁ Senior Citizen has pension income and interest income only & interest income accrued / earned from the same specified bank in which he is receiving his pension.

⦁ The senior citizen will submit a declaration to the specified bank.

⦁ The bank is a ‘specified bank’ as notified by the Central Government. Such banks will be responsible for the TDS deduction of senior citizens after considering the deductions under Chapter VI-A and rebate under 87A.

⦁ Once the specified bank, as mentioned above, deducts tax for senior citizens above 75 years of age, there will be no requirement to furnish income tax returns by senior citizens.

Section 194P, introduced in the Union Budget 2021, came into effect on April 1, 2021.

Also Read: What is ITR due date? Will the deadline be extended again?
Who is super senior citizen?

A Super Senior Citizen is an individual resident who is 80 years or above, at any time during the previous year.

Who is senior citizen?
An individual resident who is 60 years or above in age but less than 80 years at any time during the previous year is considered as Senior Citizen for Income Tax purposes.
Will govt extend September 15 ITR filing deadline?
The income tax department through social media platform X has asked taxpayers to file their returns at the earliest and not wait for the last moment. ITR filing deadline is usually July 31st but this year it was extended to September 15. There is no official confirmation on any further extension of the deadline.
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About The Author

sangeeta-ojha.webp
Sangeeta Ojha is a business and finance journalist with over 18 years of experience across leading media platforms, including Mint and India Today. Passionate about personal finance, she has built a reputation for covering a wide range of PF topics—from income tax and mutual funds to insurance, savings, and investing.

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