1.The existing limit of Rs.2.40 lakhs is quite inadequate in view of rise in general prices and cost of medicine and teatment in advanced age.The exemption limit be raied to Rs.5 lakhs so that Senior Citizens may pass their remaining evening of life comfortably. 2.The exemption limit of Rs.15000 on medical reimbersment under Mediclaim or by Employer to which Senior Citizen has contributed has no relevance.The reimbersment to Senior Citizen is no profit or income to him.Hence the tax levied on amount of reimbersment exceeding Rs.15000 be comletely abolished for Senior Citizens.The abolishion of tax will greatly help them and will leave them free to take treatment wherever convenient.As the Senior Citizens grow older their medical expenses also grow and in some cases without limit.