Income Tax 2013, India

up to Rs 2 00 000 : Nil
Rs 2 00 001 to Rs 5 00 000 : 10 % of by which the amount exceeds Rs 2 00 000.
Rs 5 00 001 to Rs 10 00 000 : Rs 30 000 + 20% of by which the amount exceeds Rs 5 00 000.

Education Cess at 3 % of the Income Tax.

In addition to the above base amount, one can save up to Rs 1 00 000 by investing in GPF, LIC, NSC and other Govt. recognized schemes.

Senior citizens (above 60 years), up to Rs 2 50 000, no tax.
Rs 2 50 001 to Rs 5 00 000 : 10 % of by which the amount exceeds Rs 2 50 000.

Very Senior citizens (above 80 years), up to Rs 5 00 000, no tax.
Rs 5 00 001 to Rs 10 00 000 : 10 % of by which the amount exceeds Rs 5 00 000.

For the salaried, when there is no other additional income and the annual income is less than Rs 5 00 000, no filing of income tax return is required.