Answer

1. F

   Facts

   Many senior citizens stop filing believing it is not needed, but returns are due when income crosses the limit. If tax after TDS is small, the ₹10,000 protection may apply. Age and health can support a reasonable cause.

2. P

   Provisions and law

   • Sec 276CC (now Sec 479)Prosecution for wilful failure to file a return on time; jail of 3 months to 2 years, or 6 months to 7 years where tax evaded exceeds ₹25 lakh
   • Sec 273B, Income-tax Act 1961No penalty under listed sections if you prove reasonable cause for the failure
   • Sec 199, Income-tax Act 1961TDS deducted and paid to the government is treated as tax paid on your behalf and credited as per the Rules
3. A

   Analysis

   Compute his tax for each year with pension and interest, and subtract TDS. A super senior citizen under the old regime has a basic exemption of ₹5 lakh, so his tax may be nil or small. File pending returns where possible, and reply explaining his age, health and that tax was covered. If a family member manages his affairs, add yourself as authorised representative.

4. C

   Conclusion

   1. 1Compute tax for each unfiled year.
   2. 2Collect pension and interest certificates and Form 26AS.
   3. 3File pending returns where possible.
   4. 4Reply explaining age, health and tax position.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.