Step 1: Understanding the Concept:
The Income Tax Act gives higher exemption limits to older residents. It does so by placing them in three age groups.
Step 2: The age groups:
A resident individual below 60 years is a normal individual.
A resident individual aged 60 years or more but below 80 years is a senior citizen.
A resident individual aged 80 years or more at any time in the previous year is a super senior citizen.
Step 3: Check the options:
60 years marks a senior citizen, not a super senior citizen.
75 years and 90 years are not age limits in the Act.
The correct age is 80 years.
Final Answer:
A resident becomes a super senior citizen at 80 years. This is option (C).