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Sir, — It appears that the criteria and definition for senior citizen are not uniform. Any person who turns 65 years is treated as senior citizen and allowed a special rebate of Rs. 15,000 in income tax. Banks and other institutions are allowing special incentives to all those who have attained 60. For men of 65 years and above and for women of 60 years and above, 30 per cent rail travel concessions are allowed. Everyone who has completed 60 years many be treated as senior citizen and concessions extended without any disparity.

V.R. Sundaram,

Chennai

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