Under India’s Income-tax Act, 2025, what is the minimum age for a resident individual to qualify as a…

The minimum age is 75 years, attained at any time in the tax year. Section 402(39) requires Indian residence, pension income, any other income limited to interest from an account with the same specified bank that pays the pension, and the required declaration to that bank. Section 263(8)(b) ties the return-filing exception to the tax year in which tax was deducted under section 393(1), table entry 8(iii).