As the income tax return (ITR) filing season for the assessment year 2026-27 approaches, super senior citizens (those aged 80 and above) may not be required to file an income tax return if they meet certain conditions outlined in Section 194P of the Income Tax Act, 1961. This section provides a limited exemption for resident senior citizens aged 75 and above, allowing them to avoid filing if their income consists solely of pension and interest from a specified bank. Siddharth Maurya, founder of Vibhavangal Anukulakara Private Limited, explains that if these individuals meet the requirements, they can submit a declaration to their bank, which will then compute and deduct the necessary tax, eliminating the need for filing an ITR. However, if a super senior citizen has multiple sources of interest income or any other income (like rent or capital gains), they will not qualify for this exemption and must file an ITR. Understanding these rules can help super senior citizens navigate their tax obligations more efficiently. The deadline for filing ITR for FY 2025-26 is July 31, 2026, for individuals and Hindu Undivided Families (HUFs) not requiring an audit, while audit cases have a deadline of October 31, 2026.