<s>[INST] At what age a person will qualify as a senior citizen and very senior citizen under the Income-tax Law? [/INST] Before understanding the age criteria, it is very important to know that the tax benefits offered under the Income-tax Law to a senior citizen/very senior citizen are available only to resident senior citizen and resident very senior citizens. In other words, these benefits are not available to a non-resident even though he may be of higher age. The age and other criteria to qualify as a senior citizen and very senior citizen under the Income-tax Law are as follows :                                                                                 Criteria for senior citizen: citizen Must be of the age of 60 years or above but less than 80 year at any time during the respective year, Must be resident	.                                                                                                                                                                           Criteria for very senior citizen: Must be of the age of 80 years or above at any time during the respective year, Must be resident </s>