evidence: II. In case of a resident or non-resident senior citizen (who is 60 years or more at any time during the previous year but less than 80 years on the last day of the previous year) [...] where income exceeds ₹ 1 crore, the total amount payable as income-tax and surcharge shall not exceed total amount payable as income-tax on total income of ₹ 1 crore by more than the amount of income that exceeds ₹ 1 crore iii) [...] This notification will come into effect on 01-04-2018 and apply to the assessment year 2018-19