At a Glance — Senior Citizen Tax Privileges

Residential Status and Income — What Is Taxable

A senior citizen’s Indian tax liability depends first on residential status — resident or NRI. A resident senior citizen is taxed on global income. A non-resident senior citizen pays tax only on India-sourced income.

For most senior citizens who have lived in India all their lives, resident status is clear. However, for those who have lived abroad for extended periods or who have children abroad and visit frequently, the residential status calculation requires care.