Section 402(39) read with Rule 208(1)

“specified senior citizen” means an individual, being a resident in India—

(a) who is of the age of 75 years or more at any time during the tax year;

(b) who is having pension income and no other income

except the interest received or receivable from any account maintained by such individual in the same Specified bank^[S-402(35)] in which he is receiving his pension income; and

(c) has furnished a declaration to the specified bank containing particulars, in Form No. 125 and verified in such manner as may be prescribed;