In India, the following individuals are exempt from filing income tax for FY 2023-24:

1. Individuals with an annual income of up to Rs 2.5 lakh.
2. Senior citizens (60 years and above) with an annual income of up to Rs 3 lakh.
3. Very senior citizens (80 years and above) with an annual income of up to Rs 5 lakh.
4. Individuals who are eligible for the tax rebate under Section 87A of the Income Tax Act.
5. Agricultural income is not taxable as per Indian income tax laws.

It’s important to note that these exemptions may change in future and it’s always advisable to consult a tax professional for the most accurate and up-to-date information.