Income tax rates for non resident individual being a super senior citizen

A lady who is 87 years old is a non resident for PY 2014-15 (AY 15-16) and has refund on account of TDS on FD. Being a non resident she is not allowed to submit Form 15. Could you please let me know the exemption limit applicable for AY 15-16 to enable her to claim the refund. Thanks in advance. can she claim rebate u/s 87A?
Replies (9)

1. The lady comes under super senior citizen where the basic exemption limit is Rs. 3.5 lakhs.

2. Rebate u/s 87A is applicable when the taxable income is less than 5,00,000/-

 

Dear Shweta,

Thanks for your reply. While filing in ITR 1, it automatically considers the basic exemption as Rs. 3 lakhs ( limit fixed for senior citizens)and does not give effect to the provisions of rebate u/s 87A.

Thanks

Dear Shweta,

 i am sorry, it considers the basic exemption as Rs. 250000 and not Rs. 300000.

Basic exemption limit of Rs.2,50,000 alone applicable. For Non Resident age and Gender is not Material and Furthur Rebate u/s.87A is applicable only for Residents. Let her apply in Form 15C or 15D as the case may be for Lower or Nil rate of deduction to A.O and submit to Bank so that Bank will not deduct T.D.S u/s.195

Thanks Nuli Swami Ayyappa

I am agree with nuli swami ji
IT ACT 1961 has not given any relaxation to non residents individuals to enjoy slab rates as applicable for different categories..lncome of non residents individual would be calculate by considering slab rate applicable to residents individual below 60 years. Added to that no rebate also extended though income upto 5 lakh, it is only for resident..
Senior citizen & super senior citizen relief is not available for Non residents

yes, I will agree with nuli swami ji

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details