Financial Year

Corporate Tax

Non-Corporate Tax^@

Other Direct Tax

Total

2000-01

35,696

31,764

845

68,305

2001-02

36,609

32,004

585

69,198

2002-03

46,172

36,866

50

83,088

2003-04

63,562

41,386

140

1,05,088

2004-05

82,680

49,268

823

1,32,771

2005-06

1,01,277

63,689

250

1,65,216

2006-07

1,44,318

85,623

240

2,30,181

2007-08

1,93,561

1,20,429

340

3,14,330

2008-09

2,13,395

1,20,034

389

3,33,818

2009-10

2,44,725

1,32,833

505

3,78,063

2010-11

2,98,688

1,46,258

1,049

4,45,995

2011-12

3,22,816

1,70,181

990

4,93,987

2012-13

3,56,326

2,01,840

823

5,58,989

2013-14

3,94,678

2,42,888

1,030

6,38,596

2014-15

4,28,925

2,65,772

1,095

6,95,792

2015-16

4,53,228

2,87,637

1,079

7,41,945

2016-17

4,84,924

3,49,503

15,286

8,49,713

2017-18*

5,71,202

4,20,084

11,452

10,02,738

2018-19*

6,63,572

4,73,179

967

11,37,718

2019-20*

5,56,876

4,92,717

1,088

10,50,681

2020-21*

4,57,719

4,87,560

1,897

9,47,176

2021-22*

7,12,037

6,96,604

3,781

14,12,422

2022-23*

8,25,834

8,33,307

4,545

16,63,686

2023-24*

9,11,055

10,44,726

4,385

19,60,166

2024-25*

9,86,767^#

12,35,161^#

4,447^#

22,26,375^#

States/UT

FY 2018-19*

FY 2019-20*

FY 2020-21*

FY 2021-22*

FY 2022-23*

FY 2023-24^#

FY 2024-25^#

Andhra Pradesh

46,222.64

42,730.45

40,314.07

56,663.27

57,324.09

26,066.46

23,804.85

Arunachal Pradesh

250.57

241.48

182.06

233.34

293.90

233.98

150.60

Assam

6,262.81

4,723.02

4,550.89

5,688.45

8,111.38

7,510.93

6,819.31

Bihar

6,239.41

5,723.48

5,381.96

7,396.60

6,845.32

6,692.73

6,904.99

Jharkhand

6,933.63

6,637.17

5,581.39

7,031.06

9,213.47

10,500.59

10,712.95

Goa

2,459.22

2,170.29

2,655.27

2,879.41

3,379.19

3,867.43

4,515.85

Gujarat

49,021.50

49,517.69

46,863.55

71,642.27

85,018.91

93,300.72

1,07,241.41

Haryana

29,881.15

27,824.12

24,492.81

37,729.33

45,649.85

70,947.31

79,731.48

Himachal Pradesh

2,419.92

2,482.26

2,322.74

3,072.86

3,537.79

3,150.17

3,076.54

Jammu Kashmir

1,563.42

Karnataka

1,19,796.08

1,08,973.15

1,16,254.58

1,68,678.09

2,08,168.88

2,34,098.39

2,61,528.83

Kerala

17,021.10

15,164.10

14,515.59

19,562.02

23,983.26

23,966.92

27,974.60

Madhya Pradesh

19,696.93

18,698.24

13,283.23

18,137.83

19,484.78

20,086.99

19,639.22

Chhattisgarh

5,272.04

5,008.88

4,451.08

7,782.70

8,747.52

13,534.13

12,518.10

Maharashtra

4,25,389.70

3,84,258.21

3,31,969.03

5,24,497.65

6,05,268.35

7,61,716.30

8,97,425.86

Manipur

171.95

139.11

417.65

310.50

383.13

323.12

368.17

Meghalaya

1,125.20

1,101.54

999.73

1,063.86

1,608.82

1,800.73

2,174.48

Mizoram

59.57

42.28

44.07

90.14

105.36

81.78

74.46

Nagaland

121.21

134.77

176.91

292.70

295.44

344.10

225.27

Delhi

1,66,404.99

1,49,613.12

1,20,120.94

1,77,824.22

2,21,522.20

2,03,197.06

2,29,250.33

Odisha

13,420.44

13,581.03

10,257.99

15,587.24

19,590.40

20,865.54

25,444.08

Punjab

11,820.10

11,703.85

10,491.10

15,981.11

17,271.44

17,215.00

19,656.65

Rajasthan

21,059.38

16,507.93

17,539.35

25,215.64

30,609.56

30,551.42

34,382.78

Sikkim

479.67

400.26

291.82

384.10

365.17

287.83

292.17

Tamil Nadu

74,238.70

69,809.31

61,122.33

88,438.33

1,07,063.82

1,27,067.17

1,32,368.09

Tripura

312.49

292.02

488.73

424.19

481.39

417.38

387.29

Uttar Pradesh

27,687.93

26,990.00

26,735.17

34,719.83

37,983.05

48,333.44

69,011.21

Uttarakhand

3,265.19

3,406.16

3,088.27

4,208.44

4,632.19

15,861.49

2,629.65

West Bengal

44,638.58

40,628.71

40,310.24

53,774.61

55,560.62

60,374.64

63,075.47

Telangana

10,860.20

14,045.81

15,853.93

27,184.95

35,433.56

84,439.24

97,860.86

State Sub-total

11,14,095.72

10,22,548.46

9,20,756.48

13,76,494.77

16,17,932.86

18,86,832.99

21,39,245.55

Andaman Nicobar

115.50

116.17

67.88

88.86

96.18

79.88

66.33

Chandigarh

2,730.66

2,668.12

1,868.01

3,574.08

3,939.81

3,972.80

4,741.55

Daman and Diu

270.93

264.40

548.34

985.00

344.18

440.48

998.03

Dadar N. Haveli

256.65

269.65

669.78

518.50

Puducherry

800.02

805.41

611.86

991.78

1,268.68

1,273.44

1,299.72

Ladakh

-

-

0.02

-0.06

0.01

-1.54

-0.68

Lakshadweep

19.44

20.36

20.77

28.79

33.52

39.79

28.79

Jammu Kashmir

1,318.29

1,036.83

1,778.40

2,036.10

1,965.17

2,708.95

UT Sub-total

4,193.20

5,462.4

4,153.71

7,446.85

8,388.26

8,288.52

9,842.69

C.T.D.S.

19,429.56

22,669.70

22,266.20

28,480.83

37,365.35

40,548.08

41,723.25^@

Foreign

26,122.34

35,715.47

Unapportioned

31.64

-152.02

Grand Total

11,37,718.48

10,50,680.56

9,47,176.37

14,12,422.45

16,63,686.47

19,61,823.56

22,26,374.94

Financial Year

Direct Taxes*

(Rs. crore)

Indirect Taxes**

(Rs. crore)

Total Taxes

(Rs. crore)

Direct Tax As

% Of Total Taxes

2000-01

68,305

1,19,814

1,88,119

36.31%

2001-02

69,198

1,17,318

1,86,516

37.10%

2002-03

83,088

1,32,608

2,15,696

38.52%

2003-04

1,05,088

1,48,608

2,53,696

41.42%

2004-05

1,32,771

1,70,936

3,03,707

43.72%

2005-06

1,65,216

1,99,348

3,64,564

45.32%

2006-07

2,30,181

2,41,538

4,71,719

48.80%

2007-08

3,14,330

2,79,031

5,93,361

52.97%

2008-09

3,33,818

2,69,433

6,03,251

55.34%

2009-10

3,78,063

2,43,939

6,22,002

60.78%

2010-11

4,45,995

3,43,716

7,89,711

56.48%

2011-12

4,93,987

3,90,953

 8,84,940

55.82%

2012-13

5,58,989

4,72,915

10,31,904

54.17%

2013-14

6,38,596

4,95,347

11,33,943

56.32%

2014-15

6,95,792

5,43,215

12,39,007

56.16%

2015-16

7,41,945

7,11,885

14,54,180

51.03%

2016-17

8,49,713

8,61,515

17,11,228

49.65%

2017-18

10,02,738

9,15,256

19,17,994

52.28%

2018-19

11,37,718

9,37,322

20,75,040

54.83%

2019-20

10,50,681

9,53,513

20,04,194

52.42%

2020-21

9,47,176

10,74,809

20,21,985

46.84%

2021-22

14,12,422

12,89,662

27,02,084

52.27%

2022-23

16,63,686

13,81,935

30,45,621

54.63%

2023-24

19,60,166

14,96,114

34,56,280

56.71%

2024-25

22,26,375^@

15,59,596^@

37,85,971^@

58.81%

Financial year

Net Collection of Direct Taxes

(Rs. Crore)

GDP Current Market Price

(Rs. Crore)

Direct Tax GDP Ratio

GDP Growth Rate

Tax Growth Rate

Buoyancy Factor

2000-01

68,305

21,02,376

3.25%

7.7%

17.85%

2.32

2001-02

69,198

22,81,058

3.03%

8.5%

1.31%

0.15

2002-03

83,088

24,58,084

3.38%

7.76%

20.07%

2.59

2003-04

1,05,088

27,54,621

3.81%

12.06%

26.48%

2.19

2004-05

1,32,771

32,42,209

4.1%

17.7%

26.34%

1.49

2005-06

1,65,216

36,93,369

4.47%

13.92%

24.44%

1.76

2006-07

2,30,181

42,94,706

5.36%

16.28%

39.32%

2.42

2007-08

3,14,330

49,87,090

6.3%

16.12%

35.56%

2.27

2008-09

3,33,818

56,30,063

5.93%

12.89%

6.20%

0.48

2009-10

3,78,063

64,57,352

5.85%

14.69%

13.25%

0.90

2010-11

4,45,995

76,74,148

5.81%

18.84%

17.97%

0.95

2011-12

4,93,987

90,09,722

5.48%

17.4%

10.76%

0.62

2012-13

5,58,989

1,01,13,281

5.53%

12.25%

13.16%

1.07

2013-14

6,38,596

1,13,55,073

5.62%

12.28%

14.24%

1.16

2014-15

6,95,792

1,25,41,208

5.55%

10.45%

8.96%

0.86

2015-16

7,41,945

1,35,67,192

5.47%

8.25%

6.63%

0.80

2016-17

8,49,713

1,53,62,386

5.53%

13.23%

14.53%

1.10

2017-18

10,02,738

1,70,98,304^@

5.86%

11.30%

18.00%

1.59

2018-19

11,37,718

1,88,86,957^@

6.02%

10.46%

13.46%

1.29

2019-20

10,50,681

2,00,74,856^@

5.23%

6.29%

-7.65%

-1.21

2020-21

9,47,176

1,98,29,927^@

4.78%

-1.22%

-9.85%

--**

2021-22

14,12,422

2,35,97,399^@

5.97%

19.34%

49.12%

2.54

2022-23

16,63,686

2,68,90,473^@

6.19%

13.96%

17.79%

1.27

2023-24

19,60,166

3,01,22,956^@

6.51%

12.02%

17.82%

1.48

2024-25

22,26,375^#

3,30,68,145^@

6.73%

9.78%

13.58%

1.39

Financial Year

TDS

Adv. Tax

Self- Assessment. Tax

Regular Assessment Tax

Other Receipts ^$

Total Gross Direct Tax Receipts ^#

2000-01

28,213

32,614

5,841

8,121

5,420

80,209

2001-02

32,672

34,094

5,479

9,492

4,094

85,831

2002-03

36,568

49,158

6,414

10,745

2,184

1,05,069

2003-04

42,955

58,713

9,852

16,015

3,150

1,30,685

2004-05

43,972

90,034

10,043

6,006

10,406

1,60,461

2005-06

58,606

87,084

11,618

22,112

7,875

1,87,294

2006-07

70,689

1,21,227

13,825

30,396

20,495

2,56,632

2007-08

1,05,047

1,58,673

21,375

25,970

43,792

3,54,858

2008-09

1,28,230

1,43,332

30,779

21,337

49,237

3,72,915

2009-10

1,45,736

1,73,417

32,507

33,274

50,229

4,35,163

2010-11

1,68,669

2,12,538

36,887

51,838

43,966

5,13,898

2011-12

1,98,679

2,51,526

27,648

51,512

50,134

5,79,499

2012-13

2,10,654

2,75,794

39,470

62,418

48,596

6,36,932

2013-14

2,48,547

2,92,522

44,123

72,528

63,884

7,21,604

2014-15

2,59,106

3,26,525

52,050

80,189

81,589

7,99,459

2015-16

2,87,412

3,52,899

54,860

63,814

1,05,384

8,64,369

2016-17

3,43,134

4,06,769

68,160

74,138

1,20,200

10,12,401

2017-18*

4,12,768

4,61,967

1,01,873

98,785

79,043

11,54,693

2018-19*

4,87,667

5,30,284

99,716

1,03,774

77,356

12,98,797

2019-20*

4,80,383

4,67,315

85,099

67,620

1,33,842

12,34,258

2020-21*

4,70,276

5,17,769

84,734

42,297

91,815

12,06,891

2021-22*

6,34,243

7,09,364

1,14,506

60,829

1,17,139

16,36,081

2022-23*

8,17,970

7,27,925

1,29,954

78,520

2,17,879

19,72,248

2023-24*

6,51,922

12,77,868

1,17,514

58,194

2,32,924

23,38,422

2024-25*

9,47,915

11,94,297

1,68,713

1,03,886

2,88,296

27,03,107

Financial Year

Total Collections (Rs. Crore)

Total Expenditure (Rs. Crore)

Cost of Collection

2000-01

68,305

929

1.36%

2001-02

69,198

933

1.35%

2002-03

83,088

984

1.18%

2003-04

1,05,088

1,050

1.00%

2004-05

1,32,771

1,138

0.86%

2005-06

1,65,216

1,194

0.72%

2006-07

2,30,181

1,349

0.59%

2007-08

3,14,330

1,687

0.54%

2008-09

3,33,818

2,248

0.67%

2009-10

3,78,063

2,726

0.72%

2010-11

4,45,995

2,698

0.60%

2011-12

4,93,987

2,976

0.60%

2012-13

5,58,989

3,283

0.59%

2013-14

6,38,596

3,641

0.57%

2014-15

6,95,792

4,101

0.59%

2015-16

7,41,945

4,593

0.61%

2016-17

8,49,713

5,578

0.66%

2017-18

10,02,738

6,087

0.61%

2018-19

11,37,718

7,074

0.62%

2019-20

10,50,681

6,952

0.66%

2020-21

9,47,176

7,223

0.76%

2021-22

14,12,422

7,479

0.53%

2022-23

16,63,686

8,452

0.51%

2023-24

19,60,166

8,634

0.44%

2024-25^@

22,26,375

9,136

0.41%

1.7 Number of Income-Tax Returns Filed (Including Revised Return)

SR

PAN Category

FY 2013-14

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

FY 2018-19

FY 2019-20

FY 2020-21

FY 2021-22

FY 2022-23

FY 2023-24

FY 2024-25

1

INDIVIDUAL

3,50,43,126

3,74,08,937

4,29,25,794

5,22,05,021

6,45,58,970

6,32,50,002

6,38,98,872

6,94,89,484

6,86,47,490

7,33,11,873

8,13,90,736

8,68,65,490

2

HUF

9,55,457

9,66,500

10,42,522

11,63,543

12,88,544

12,14,410

11,92,227

12,62,864

12,66,524

12,74,426

13,12,454

13,70,123

3

FIRM

9,60,640

9,92,134

11,10,762

11,81,369

13,93,792

14,09,744

13,65,975

15,27,175

15,19,326

15,73,766

16,54,877

17,28,795

4

COMPANY

7,15,005

7,53,508

7,80,470

8,03,990

9,42,834

9,64,862

9,33,867

10,23,751

10,59,314

10,88,414

11,46,117

12,11,364

5

AOP(TRUST)

1,83,712

1,88,157

2,75,810

2,64,519

2,92,047

2,92,173

2,83,579

3,10,468

2,86,049

2,86,997

3,14,183

3,24,707

6

OTHER AOP/BOI

1,05,548

1,11,004

1,53,221

1,68,046

2,14,228

2,11,870

2,09,575

2,68,809

2,54,771

2,66,743

2,99,469

3,29,718

7

LOCAL AUTHORITY

2,815

2,631

3,394

3,483

3,959

3,746

3,396

4,463

3,877

3,763

4,085

4,321

8

AJP

8,653

8,784

10,382

10,899

11,455

10,673

9,593

11,048

9,283

9,907

10,239

10,765

9

OTHERS

10

35

75

108

239

349

366

519

439

461

619

784

TOTAL

3,79,74,966

4,04,31,690

4,63,02,430

5,58,00,978

6,87,06,068

6,73,57,829

6,78,97,450

7,38,98,581

7,30,47,073

7,78,16,350

8,61,32,779

9,18,46,067

Note:

*AOP & BOI category has been merged in one category i.e. “Other AOP/BOI”, accordingly data of return for AOP & BOI has been clubbed.

* PAN Category- ‘Government’ has been changed to PAN Category –‘Others’

* In FY 2017-18 and earlier years, returns of two assessment years (current assessment year + belated returns of previous assessment year) could be filed. However, due to change in law, returns of only the current years can be filed from FY 2018-19 onwards. Hence, the marginal decline in returns filed in FY 2018-19

Abbreviation:

AOP: Association of Person

BOI: Body of Individual

HUF: Hindu Undivided Family

AJP: Artificial Juridical Person

1.8 Number of Persons Filing Income-Tax Return (Return Filers)

S R

PAN Category

FY 2013-14

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

FY 2018-19

FY 2019-20

FY 2020-21

FY 2021-22

FY 2022-23

FY 2023-24

FY 2024-25

1

INDIVIDUAL

3,04,97,487

3,23,72,285

3,61,38,618

4,15,93,816

5,09,89,970

5,95,44,767

6,11,30,366

6,31,71,013

6,54,61,868

6,96,90,925

7,63,70,510

8,08,80,773

2

HUF

8,73,754

8,91,801

9,40,830

10,07,753

11,14,038

11,66,432

11,58,601

12,01,502

12,26,587

12,46,413

12,85,421

13,31,881

3

FIRM

8,81,059

9,02,948

9,83,984

10,60,323

12,08,349

13,18,828

12,98,406

14,10,154

14,51,576

15,10,551

15,88,455

16,62,015

4

COMPANY

6,36,023

6,70,900

6,92,696

7,15,200

7,99,687

8,47,860

8,40,511

9,24,296

9,71,319

10,27,200

10,80,882

11,37,872

5

AOP(TRUST)

1,60,585

1,62,854

1,79,586

1,91,969

2,23,251

2,44,624

2,41,893

2,63,856

2,71,117

2,74,213

2,90,665

3,03,408

6

OTHER AOP/BOI

88,597

92,018

1,10,778

1,26,723

1,60,456

1,83,270

1,84,360

2,24,358

2,40,167

2,47,682

2,73,672

3,03,624

7

LOCAL AUTHORITY

2,267

2,221

2,465

2,578

2,954

3,102

2,861

3,534

3,594

3,529

3,760

4,029

8

AJP

7,377

7,132

7,784

8,479

9,135

9,430

8,583

9,505

8,800

9,321

9,394

9,982

9

OTHERS

10

26

41

68

157

273

307

396

418

435

556

705

TOTAL

3,31,47,159

3,51,02,185

3,90,56,782

4,47,06,909

5,45,07,997

6,33,18,586

6,48,65,888

6,72,08,614

6,96,35,446

7,40,10,269

8,09,03,315

8,56,34,289

Note:

*AOP & BOI category has been merged in one category i.e. “Other AOP/BOI”, accordingly data of return for AOP & BOI has been clubbed.

*PAN Category- ‘Government’ has been changed to PAN Category –‘Others’

Abbreviation:

AOP: Association of Person

BOI: Body of Individual

HUF: Hindu Undivided Family

AJP: Artificial Juridical Person

1.9 Number of Taxpayers*

S R

PAN Category

AY 2013-14

AY 2014-15

AY 2015-16

AY 2016-17

AY 2017-18

AY 2018-19

AY 2019-20

AY 2020-21

AY 2021-22

AY 2022-23

AY 2023-24

AY 2024-25

1

INDIVIDUAL

4,95,76,555

5,38,05,146

5,79,70,144

6,55,55,912

7,04,45,510

8,04,45,511

8,55,61,788

7,79,90,888

8,25,04,957

8,90,89,795

9,91,75,656

11,61,36,768

2

HUF

 9,60,004

9,99,401

10,55,205

11,19,899

11,35,677

11,87,180

12,20,604

12,17,892

12,70,730

12,89,935

13,32,135

13,76,723

3

FIRM

10,35,688

10,83,515

11,56,136

12,50,519

13,12,488

14,25,375

14,83,319

15,00,260

15,59,327

16,31,592

17,22,629

18,06,205

4

COMPANY

7,02,828

7,46,800

7,68,206

8,10,617

8,37,597

8,86,889

9,28,333

9,61,144

10,14,535

10,77,312

11,36,751

11,97,412

5

AOP(TRUST)

2,05,758

2,17,092

2,31,781

2,53,070

2,61,531

2,84,578

3,03,708

2,93,355

3,01,893

3,05,023

3,23,899

3,40,401

6

OTHER AOP/BOI

1,47,353

1,66,626

1,87,754

2,14,375

2,34,845

2,67,107

3,02,888

2,94,085

3,33,547

3,55,022

3,92,413

4,37,646

7

LOCAL AUTHORITY

5,916

7,118

7,533

8,358

9,096

10,185

11,241

10,787

11,534

12,188

13,043

13,580

8

AJP

10,211

10,556

11,098

11,702

11,506

12,106

12,078

11,649

11,508

11,968

12,105

12,791

9

OTHERS

183

334

485

747

1,308

2,556

3,461

3,347

3,895

4,034

5,216

5,983

TOTAL

5,26,44,496

5,70,36,588

6,13,88,342

6,92,25,199

7,42,49,558

8,45,21,487

8,98,27,420

8,22,83,407

8,70,11,926

9,37,76,869

10,41,13,847

12,13,27,509

Note:

* A “Taxpayer” is a person who either has filed a return of income for the relevant Assessment Year (AY) or in whose case tax has been deducted at source in the relevant Financial Year but the taxpayer has not filed the return of income.

* AOP & BOI category has been merged in one category i.e. “Other AOP/BOI”, accordingly data for AOP & BOI has been clubbed.

* PAN Category- ‘Government’ has been changed to PAN Category –‘Others’

Abbreviation:

AOP: Association of Person

BOI: Body of Individual

HUF: Hindu Undivided

Family

AJP: Artificial Juridical

Person