evidence: - §87A – Rebate (up to ₹ 12,500) for individuals with income up to ₹ 5,00,000 - 80RRB – Certified royalties on a patent registered on or after 1 April 2003, up to ₹ 300,000 - §80QQB – Certified book royalties (except textbooks), up to ₹ 300,000 [...] Individuals with an income of less than ₹500,000 (less than ₹10,000 of which is from interest) who have not changed jobs are exempt from income tax.[17] Although individual and HUF taxpayers must file their income-tax returns online, digital signatures are not required.[17] [...] - ^ a b c d "Evolution of Income Tax System in India" (PDF). Shodhganga. Archived (PDF) from the original on 7 July 2020. Retrieved 4 August 2019.