Legal News India: In India, the Constitution serves as the guiding force for establishing principles and values that govern the nation. Recognizing the significance of safeguarding the rights of senior citizens, various constitutional provisions and legislative measures have been instituted to ensure their well-being and protection.
Constitutional Provisions on Rights of Senior Citizens
Under Part IV of the Constitution, which outlines the Directive Principles of State Policy (DPSP), specific provisions highlight the state’s responsibility to protect and promote the rights of its citizens, including senior citizens.
- Article 41: This article directs the state to make effective provisions for securing the right to work and public assistance, explicitly including a focus on the elderly. It emphasizes the need for social and economic support for senior citizens.
- Article 46: Article 46 directs the state to promote the educational and economic interests of weaker sections, encompassing senior citizens facing economic challenges. This provision underscores the government’s commitment to protecting the economic well-being of vulnerable groups.
While the DPSP provides important guidelines, these principles are not enforceable in a court of law. Nevertheless, they serve as a moral compass for the government in policy-making and implementation.
Legislations on Rights of Senior Citizens in India
In addition to constitutional directives, various legislations have been enacted to translate these principles into actionable rights for senior citizens.
- Maintenance and Welfare of Parents and Senior Citizens Act, 2007: This legislation recognizes and protects the rights of senior citizens comprehensively. It establishes the legal right of senior citizens to claim maintenance and addresses issues related to their welfare and protection. Provisions include imprisonment for default, appeals to appellate tribunals, establishment of old-age homes, and punishment for the abandonment of parents or seniors.
- Code of Criminal Procedure: The Code of Criminal Procedure provides legal provisions related to the claim for maintenance, ensuring elderly individuals have a legal right to seek financial support from their children or legal heirs.
- Personal Laws: Various personal laws in India also define the rights and entitlements of senior citizens. For example, the Hindu Adoption and Maintenance Act, Muslim Personal Law, Christian and Parsi Laws, each provide specific provisions regarding maintenance.
Tax Benefits for Senior Citizens in India
Recognizing the financial challenges that senior citizens may face during their retirement years, the Indian government provides specific tax benefits to individuals in this demographic.
- Different Income Tax Slabs: Senior citizens and super senior citizens enjoy specific tax slabs, with income up to certain limits being tax-free.
- Deduction for Medical Insurance Premium: Senior citizens can avail a deduction for the payment of medical insurance premium under Section 80D of the Income Tax Act, 1961.
- Exemption from Advance Tax: Senior citizens not having business income are exempted from paying advance tax, only required to pay self-assessment tax.
- Deduction for Treatment of Specified Ailments: Under Section 80DDB, senior citizens are eligible for a deduction for the treatment of specified ailments, helping offset medical treatment costs.
- Exemption for Amount Received under Reverse Mortgage Scheme: The amount received by a senior citizen under a reverse mortgage scheme is exempted from income tax, encouraging financial planning during retirement.
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