Tax relief for Sr.Citizen even if you turned 60 for a day

Readers already know that from FY 2011-12, a person who turns 60 years , will be regarded as senior citizen and shall enjoy better tax rates .Let us say , date of birth of Mr X is 15h March 1952 , so he becomes 60 years old on 15th March 2012. Can Mr X claim benefit of Senior Citizen for FY 2011-12 ?
This is obvious question in minds of all would be senior citizens. Shyamal Dey of Kolkata asks “To get the benefit of tax rate meant for Senior Citizen whether it would be enough to cross the age limit meant for Senior citizen during any time of a particular Previous Year and if so, please quote the authority.”
Yes, Mr X will get benefit of Sr. Citizen . The reason is that the Part III of the First Schedule of Finance Act 2011 gives rate for the Senior Citizen and it clearly says as under

(III) In the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year -,-

(1) where the total income does not exceed Rs. 2,50,000	Nil;
(2) where the total income exceeds Rs. 2,50,000 but does not exceed Rs. 5,00,000	10 per cent of the amount by which the total income exceeds Rs.2,50,000;
(3) where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 8,00,000	Rs. 25,000 plus 20 per cent of the amount by which the total income exceeds Rs. 5,00,000;
(4)where the total income exceeds Rs. 8,00,000	Rs. 85,000 plus 30 per cent of the amount by which the total income exceeds Rs. 8,00,000.

“Sixty Years at any time during the previous year” means that even if for a day , you become 60 years old, tax rate given in Part III of Schedule 1 of Finance Act 2011 will be applicable.