DESK REVIEWS | 09.01.06. Tax allowances

DESK REVIEW | 09.01.06. Tax allowances

No tax allowances have been found, apart from the income tax payment waiver.

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).


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:

Mexican Income and Taxation legislation does not contemplate tax allowances (understood as exemptions that reduce how much income tax an employer deducts from an employee). Employer taxation is fixed given different income gaps and the only deductions in place are at the individual (employee) level, given different fiscal regimes.

There is no mechanism in place specifically for persons living with dementia. Pensioners (i.e., 60 years and over) in South Africa, however, enjoy discounted municipal rates on their property (should they own property) between 40 and 100%.