{"id":1887,"date":"2025-04-13T22:23:20","date_gmt":"2025-04-13T16:53:20","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1887"},"modified":"2025-07-01T12:53:28","modified_gmt":"2025-07-01T07:23:28","slug":"section-194p-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/","title":{"rendered":"Section 194P: Check Who Can Legally Skip ITR Filing For AY 2025-26?"},"content":{"rendered":"\n<p>Section 194P of the Income Tax Act of 1961 provides conditions for exempting Senior Citizens from filing income tax returns aged 75 years and above.<\/p>\n\n\n\n<p><strong>Conditions for exemption are:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Senior Citizens should be of age 75 years or above<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-for-senior-citizens\/#google_vignette\">Senior Citizen<\/a><\/strong> should be \u2018Resident\u2019 in the previous year<\/li>\n\n\n\n<li>Senior Citizen has pension income and interest income only &amp; interest income accrued\/earned from the same specified bank in which he is receiving his pension<\/li>\n\n\n\n<li>The senior citizen will submit a declaration to the specified bank.<\/li>\n\n\n\n<li>The bank is a \u2018specified bank\u2019 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 <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/\">rebate under 87A<\/a><\/strong>.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Who_Can_Skip_Filing_ITR_us_194P_for_AY_2025-26\" >Who Can Skip Filing ITR u\/s 194P for AY 2025-26?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Process_for_Availing_Exemption\" >Process for Availing Exemption<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Declaration_Submission\" >Declaration Submission<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Tax_Deduction_by_Bank\" >Tax Deduction by Bank<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Increased_Deductions_for_Medical_Expenses_under_Income_Tax_Act_AY_2025-26\" >Increased Deductions for Medical Expenses under Income Tax Act (AY 2025-26)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Exemption_from_Advance_Tax_Payments_for_Senior_Citizens_AY_2025-26\" >Exemption from Advance Tax Payments for Senior Citizens (AY 2025-26)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Applicable_to\" >Applicable to<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Eligible_Income_Sources\" >Eligible Income Sources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#Tax_Liability_to_be_Paid_as_Self-Assessment_Tax\" >Tax Liability to be Paid as Self-Assessment Tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194p-of-income-tax-act\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Can_Skip_Filing_ITR_us_194P_for_AY_2025-26\"><\/span>Who Can Skip Filing ITR u\/s 194P for AY 2025-26?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Age:<\/strong> The individual must have been 75 years or older at any time during the previous financial year (2024-25).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Residency:<\/strong> The senior citizen must be a resident of India during the previous year.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Income Source:<\/strong> They should only have income from pension and interest earned from the same bank where they receive their pension. No other source of income is permissible.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Specified Bank: <\/strong>The bank where they receive their pension and earn interest must be a &#8220;specified bank&#8221; as notified by the Central Government. This generally includes scheduled banks.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Declaration to the Bank: <\/strong>The senior citizen needs to submit a declaration (Form 12BBA) to the specified bank. This declaration contains details of their income, deductions, and other relevant information.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TDS Deduction by the Bank:<\/strong> The specified bank, after receiving the declaration, will be responsible for deducting the <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">Tax Deducted at Source<\/a><\/strong> (TDS) on their total income (pension + interest) after considering eligible deductions (under Chapter VIA) and rebates (under Section 87A).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Section-194P-of-IT-Act-Summary-1024x538.png\" alt=\"\" class=\"wp-image-1888\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Section-194P-of-IT-Act-Summary-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Section-194P-of-IT-Act-Summary-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Section-194P-of-IT-Act-Summary-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Section-194P-of-IT-Act-Summary.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_for_Availing_Exemption\"><\/span>Process for Availing Exemption<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Declaration_Submission\"><\/span>Declaration Submission<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The senior citizen must submit a declaration (Form 12BBA) to the specified bank. This declaration includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PAN and Pension Payment Order (PPO) details.<\/li>\n\n\n\n<li>Total income and eligible deductions under Sections 80C to 80U.<\/li>\n\n\n\n<li>Rebate eligibility under Section 87A.<\/li>\n\n\n\n<li>Confirmation that the income is solely from pension and interest46.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Deduction_by_Bank\"><\/span>Tax Deduction by Bank<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The specified bank will compute the taxable income after considering eligible deductions and rebates, deduct applicable TDS (Tax Deducted at Source), and ensure compliance with tax obligations on behalf of the senior citizen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Increased_Deductions_for_Medical_Expenses_under_Income_Tax_Act_AY_2025-26\"><\/span>Increased Deductions for Medical Expenses under Income Tax Act (AY 2025-26)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Section 80D \u2013 Deduction for Health Insurance Premium &amp; Medical Expenditure<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/section-80d\/\">Deduction for health insurance premium: \u20b950,000<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Section 80DDB \u2013 Deduction for treatment of Specified Diseases<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.caclubindia.com\/articles\/section-80ddb-43082.asp\">Deduction for critical illnesses (e.g., cancer, Parkinson\u2019s): \u20b91,00,000.<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_from_Advance_Tax_Payments_for_Senior_Citizens_AY_2025-26\"><\/span>Exemption from Advance Tax Payments for Senior Citizens (AY 2025-26)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Senior citizens, defined as individuals aged 60 years and older, are exempt from paying advance tax under Section 234C of the Income Tax Act if they do not have income from a business or profession.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicable_to\"><\/span>Applicable to<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Resident individuals aged 60+ years (as of the relevant financial year).<\/p>\n\n\n\n<p><strong>Not applicable  &#8211; <\/strong>if the senior citizen has business or professional income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligible_Income_Sources\"><\/span>Eligible Income Sources<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/family-pension-taxation-in-india\/\">Pension<\/a><\/strong>, Interest (FDs, savings accounts, etc.), Rental income, Capital gains and Other non-business income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Liability_to_be_Paid_as_Self-Assessment_Tax\"><\/span>Tax Liability to be Paid as Self-Assessment Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Instead of paying advance tax in instalments, the senior citizen can pay the entire tax liability by March 31 (end of the financial year).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1744560270189\"><strong class=\"schema-faq-question\">What are the benefits available to a senior citizen and very senior citizen in respect of tax rates?<\/strong> <p class=\"schema-faq-answer\">The exemption limit for the financial year 2024-25 available to a resident senior citizen is Rs. 3,00,000. The exemption limit for the financial year 2024-25 available to a resident very senior citizen is Rs. 5,00,000.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744560294388\"><strong class=\"schema-faq-question\">Is a very senior citizen granted exemption from e-filing of income tax returns?<\/strong> <p class=\"schema-faq-answer\">A very senior citizen filing his return of income in Form ITR 1\/4 can file his return of income in paper mode, i.e., for him, e-filing of ITR 1\/4 (as the case may be) is not mandatory. However, he may go for e-filing if he wishes.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744560303558\"><strong class=\"schema-faq-question\">Is a senior citizen exempt from filing an Income-tax return (ITR)?<\/strong> <p class=\"schema-faq-answer\">The Income Tax Act, of 1961 provides no exemption to senior citizens or very senior citizens from filing of return of income. However, to provide relief to senior citizens (whose age is 75 years or more) and to reduce the compliance burden on them, the Finance Act, 2021, has inserted a new section 194P.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 194P of the Income Tax Act of 1961 provides conditions for exempting Senior Citizens from filing income tax returns [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1889,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 194P: Check Who Can Legally Skip ITR Filing For AY 2025-26? - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Govt offers major ITR relief - no income tax return needed if these conditions are met. 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