Release of Direct Tax Statistics
The Central Board of Direct Taxes (CBDT) has been releasing key statistics relating to Direct Tax collections and administration in public domain from time to time. In continuation of its efforts to place more and more information in public domain, the CBDT has further released Time-Series data as updated upto F.Y. 2021-22.
The key highlights of some of these statistics are as under:
(i) Net Direct Tax Collections have increased by 121.18% from Rs. 6,38,596 crore in F.Y. 2013-14 to Rs. 14,12,422 crore in F.Y. 2021-22.
(ii) Net Direct Tax Collections have increased by 160.17% from Rs. 6,38,596 crore in F.Y. 2013-14 to Rs. 16,61,428 crore (provisional) in F.Y. 2022-23.
(iii) Gross Direct Tax Collections have increased by over 126.73% in F.Y. 2021-22, reaching a figure of Rs. 16,36,081 crore from Gross Direct Tax Collections of Rs. 7,21,604 crore in F.Y. 2013-14.
(iv) Gross Direct Tax Collections have increased by over 172.83% in F.Y. 2022-23, reaching a figure of Rs. 19,68,780 crore (provisional) from Gross Direct Tax Collections of Rs. 7,21,604 crore in F.Y. 2013-14.
(v) Direct Tax Buoyancy at 2.52 in F.Y. 2021-22 is the highest Direct Tax Buoyancy recorded over last 15 years.
(vi) Direct Tax to GDP ratio has increased from 5.62% in F.Y. 2013-14 to 5.97% in F.Y. 2021-22.
(vii) The Cost of collection has decreased from 0.57% of total collection in the F.Y. 2013-14 to 0.53% of total collection in the F.Y. 2021-22.
The availability of the Time-Series data in public domain will be useful for academicians, research scholars, economists and the public at large in studying long-term trends of various indices of the effectiveness and efficiency of Direct Tax administration in India. This time series data is available at www.incometaxindia.gov.in.
Income Tax
Department Time Series
Data
Financial Year 2000-01 to 2021-22
Overview
Actual figures based on internal reporting/ MIS of the Income Tax Department or figures reported by Controller General of Accounts or data published by other Government agencies, as the case may be.
1.1 Direct Tax Collection
(Rs. crore)
| Financial Year | Corporate Tax | Personal Income Tax@ | Other Direct Taxes | 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 |
Source: Union Finance Accounts of respective years and reports of C&AG/Receipt Budget upto 2016-17. *Pr.CCA, CBDT.
@ Figures under Personal Income Tax include collections of Securities Transaction Tax also.
1.2 State And U.T. Wise Break-Up of Collection
(Rs. crore)
States/UT |
FY 2016-17 |
FY 2017-18* |
FY 2018-19* |
FY 2019-20* |
FY 2020-21* |
FY 2021-22* |
Andhra Pradesh |
36,241.34 |
42,946.61 |
46,222.64 |
42,730.45 |
40,314.07 |
56,663.27 |
Arunachal Pradesh |
169.38 |
189.38 |
250.57 |
241.48 |
182.06 |
233.34 |
Assam |
4,709.99 |
5,390.84 |
6,262.81 |
4,723.02 |
4,550.89 |
5,688.45 |
Bihar |
6,519.42 |
6,893.48 |
6,239.41 |
5,723.48 |
5,381.96 |
7,396.60 |
Jharkhand |
4,546.72 |
5,643.46 |
6,933.63 |
6,637.17 |
5,581.39 |
7,031.06 |
Goa |
2,248.96 |
2,465.80 |
2,459.22 |
2,170.29 |
2,655.27 |
2,879.41 |
Gujarat |
38,808.27 |
44,722.33 |
49,021.50 |
49,517.69 |
46,863.55 |
71,642.27 |
Haryana |
20,312.64 |
25,380.18 |
29,881.15 |
27,824.12 |
24,492.81 |
37,729.33 |
Himachal Pradesh |
2,458.67 |
2,512.00 |
2,419.92 |
2,482.26 |
2,322.74 |
3,072.86 |
Jammu Kashmir |
1,091.08 |
1,528.65 |
1,563.42 |
|||
Karnataka |
85,920.98 |
98,468.57 |
1,19,796.08 |
1,08,973.15 |
1,16,254.58 |
1,68,678.09 |
Kerala |
13,779.42 |
16,427.32 |
17,021.10 |
15,164.10 |
14,515.59 |
19,562.02 |
Madhya Pradesh |
15,768.55 |
17,585.97 |
19,696.93 |
18,698.24 |
13,283.23 |
18,137.83 |
Chhattisgarh |
3,678.98 |
4,998.11 |
5,272.04 |
5,008.88 |
4,451.08 |
7,782.70 |
Maharashtra |
3,14,056.27 |
3,77,855.07 |
4,25,389.70 |
3,84,258.21 |
3,31,969.03 |
5,24,497.65 |
Manipur |
128.36 |
149.28 |
171.95 |
139.11 |
417.65 |
310.50 |
Meghalaya |
791.71 |
807.67 |
1,125.20 |
1,101.54 |
999.73 |
1,063.86 |
Mizoram |
111.70 |
72.56 |
59.57 |
42.28 |
44.07 |
90.14 |
Nagaland |
160.33 |
135.40 |
121.21 |
134.77 |
176.91 |
292.70 |
Delhi |
1,08,882.50 |
1,41,907.21 |
1,66,404.99 |
1,49,613.12 |
1,20,120.94 |
1,77,824.22 |
Odisha |
9,339.21 |
10,585.92 |
13,420.44 |
13,581.03 |
10,257.99 |
15,587.24 |
Punjab |
10,320.01 |
11,542.30 |
11,820.10 |
11,703.85 |
10,491.10 |
15,981.11 |
Rajasthan |
20,182.09 |
19,519.47 |
21,059.38 |
16,507.93 |
17,539.35 |
25,215.64 |
Sikkim |
261.35 |
224.25 |
479.67 |
400.26 |
291.82 |
384.10 |
Tamil Nadu |
60,077.95 |
67,439.84 |
74,238.70 |
69,809.31 |
61,122.33 |
88,438.33 |
Tripura |
264.52 |
314.70 |
312.49 |
292.02 |
488.73 |
424.19 |
Uttar Pradesh |
29,309.60 |
26,114.78 |
27,687.93 |
26,990.00 |
26,735.17 |
34,719.83 |
Uttarakhand |
2,735.68 |
3,041.81 |
3,265.19 |
3,406.16 |
3,088.27 |
4,208.44 |
West Bengal |
35,175.89 |
40,073.96 |
44,638.58 |
40,628.71 |
40,310.24 |
53,774.61 |
Telangana |
3,452.85 |
6,676.66 |
10,860.20 |
14,045.81 |
15,853.93 |
27,184.95 |
State Sub-total |
8,31,504.42 |
9,81,613.58 |
11,14,095.72 |
10,22,548.46 |
9,20,756.48 |
13,76,494.77 |
Andaman Nicobar |
68.14 |
102.92 |
115.50 |
116.17 |
67.88 |
88.86 |
Chandigarh |
2,077.37 |
2,621.46 |
2,730.66 |
2,668.12 |
1,868.01 |
3,574.08 |
Daman and Diu |
226.44 |
214.92 |
270.93 |
264.40 |
548.34 |
985.00 |
Dadar N. Haveli |
194.93 |
212.06 |
256.65 |
269.65 |
||
Puducherry |
584.32 |
731.31 |
800.02 |
805.41 |
611.86 |
991.78 |
Ladakh |
– |
– |
– |
– |
0.02 |
-0.06 |
Lakshadweep |
18.58 |
19.75 |
19.44 |
20.36 |
20.77 |
28.79 |
Jammu Kashmir |
1,318.29 |
1,036.83 |
1,778.40 |
|||
UT Sub-total |
3,169.78 |
3,902.42 |
4,193.20 |
5,462.4 |
4,153.71 |
7,446.85 |
C.T.D.S. |
15,144.28 |
17,222.41 |
19,429.56 |
22,669.70 |
22,266.20 |
28,480.83 |
Grand Total |
8,49,818.48 |
10,02,738.40 |
11,37,718.48 |
10,50,680.56 |
9,47,176.37 |
14,12,422.45 |
Source: Pr.CCA, CBDT(*based on NSDL data)
1.3 Contribution of Direct Taxes to Total Tax Revenue
| 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% |
Source: * Pr.CCA, CBDT
** TRU Division, CBIC (figures rounded off)
1.4 Direct-Tax GDP Ratio
| 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 | 1,98,00,914@ | 4.78% | -1.36% | -9.85% | _ _** |
| 2021-22 | 14,12,422 | 2,36,64,637@ | 5.97% | 19.51% | 49.12% | 2.52 |
Source: @ MoSPI Press releases dated 29.05.2020, 31.5.2021 and 31.5.2022
**As both GDP growth and tax growth rate were negative, tax buoyancy has not been computed.
1.5 Pre-Assessment and Post-Assessment Collections
(Rs. Crore)
| 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 |
Source: (i) Reports of C&AG upto FY 2016-17
(ii)*2017-18 onwards: OLTAS & Pr. CCA, CBDT (figures rounded off)
$ Other receipts includes Central TDS, Dividend Distribution Tax, Wealth Tax, Equalization Levy, etc.
# Gross Tax Receipts without reducing refund.
1.6 Cost of Collection
| 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% |
Source: * Pr.CCA, CBDT
(figures rounded off)
