The basic tax exemption limit for a salaried employee is Rs 2,50,000. However, the minimum salary to pay income tax is Rs 7,00,000. This is because an individual can claim a tax rebate under section 87A up to Rs 12500 as tax payable. However, to claim the rebate the income must be less than Rs 5,00,000. Furthermore, you can claim a tax deduction of up to Rs 1.5 lakhs under section 80C. An additional HRA claim can lower the gross taxable income. Hence, section 80C 1.5 lakhs, rebate Rs 5 lakhs, and HRA Rs 50,000 combined together means a Rs 7 lakhs salary with no tax payable.