Senior citizens have a higher tax exemption limit in comparison to regular taxpayers (Vikaspedia, n.d.-a). In addition, the Income Tax Department also provides some tax deduction to individuals caring for relative with disability under Section 80DD (Department of  Revenue, 2019).

References:

Department of Revenue. (2019). Tax benefits due to life insurance policy, health Insurance policy and expenditure on medical treatment.

Vikaspedia (n.d.-a). Concessions and Facilities given to Senior Citizens. Government of India. Available from: https://vikaspedia.in/social-welfare/senior-citizens-welfare/concessions-and-facilities-given-to-senior-citizens