evidence: There was no tax on income upto Rs. 50,000 in 2004 but that limit can be extended to Rs. 1,00,000 by taking tax rebate. When the tax is rebated there is no effective tax on the income, so there was no tax on the income upto Rs 1,00,000 in 2004. In 2019, Rs. 5,00,000 tax exemption limit is after considering the tax rebate. Without the tax rebate, the actual income limit for no income tax is just Rs. 2,50,000 (in 2019). So the claim is MISLEADING.