If you go through a detailed analysis, the list is very long. A normal salaried employee has not only to pay Income Tax but as well as other Indirect taxes such as Service Tax, VAT and some other taxes like Profession Tax, Property Tax, Entertainment Tax.
As per Income TAx Act, 1961, a person is not need to pay Income Tax if his or her total annual income does not exceed Rs. 250000. The limit for Senior Citizen is Rs. 300000 whereas for Super Senior Citizens i.e persons who have attained the age of 80 years, it is Rs. 500000. Further an individual can take deductions from his/her income by investing their savings in various policies and instruments such as Life Insurance, PPF, NSC, etc u/s 80C of the I-T Act, 1961.
Furhter an individual whose total income is not more than Rs. 500000 is given a rebate of an amount not exceeeding Rs. 2000 u/s 87A. This rebate facility is available only to Individuals and not HUFs.
Hope I could answer your question.