tds senior citizen

A person is to be considered a senior citizen for tax purposes if he is of the age of 65 years or more at any time during the previous year.

Since this employee has attained this age limit during the previous year you have to consider the senior citizen limit for TDS

A person is considered as a senior citizen if he has attained the age of 65 years at any time during the previous year. So TDS not deductible.

tds is not deductible bcoz in income tax law there is nothing written about the time so if individual become the senior citizen on any day of the previous year even on 31st march then we have to considered it as senior citizen and tds provision is applicable accordingly