My father is a retried government servant. He was retried on medical grounds, and a certificate is also issued?

My father is a retried government servant. He was retried on medical grounds, and a certificate is also issued that the person should be is unfit to work on medical grounds, an was granted invalid pension. the question is do my father can take the senior citizen facilities for tax purpose, travelling prupose etc, due to the same reason, if it is so can you please send me the circulation copies of the same.

Income tax treatment of LIC M.F.-Unit Linked Insurance Scheme, units’ sale proceeds?

I have units in LIC MF – Unit Linked Insurance Scheme (previously known as Dhanraksha), which matured after 15 years on 31.03.2007, but I continued with the scheme. During all these years dividend declared by the scheme was reinvested in the scheme and proportionate units were allotted at the prevailing rates. I used to take credit for the dividend amount in the relevant year, in my books. Now, the NAV is much below the rates at which these were allotted to me. If I sell these units at the prevailing NAV, there will be a loss. My query is – if I sell all these units and book loss, how the same will be treated in my books, for Income-tax purpose ?
– Arjun Kumar Miharia

26/4, Shib Krishna Daw Lane

Kolkata 700 054