Individual
A natural person taxed at slab rates, with certain provisions varying by age category (ordinary, senior, super senior) and residential status.
Taxpayers
Resident status and age categories
HUF (Hindu Undivided Family)
A separate taxable entity comprising lineal descendants with a Karta managing affairs; enjoys slab rates and certain specific provisions.
Resident
Meets statutory day‑count/other conditions; global income is generally taxable in India subject to relief under applicable treaties.
Non‑Resident (NRI)
Does not satisfy resident conditions; taxable in India on income received, deemed received or accruing/arising in India as per law.
RNOR (Resident but Not Ordinarily Resident)
Transitional resident category with limited taxability of foreign income during the RNOR period based on specific conditions.
Senior Citizen
Individuals meeting the age threshold for senior citizens may have higher deduction limits, relaxed advance tax rules, and other benefits.
Super Senior Citizen
Individuals in the higher age category enjoy additional relaxations and higher deductions as notified by the law.