Lok Sabha Question No. 1815 (UNSTARRED), answered on 2020-03-02
Subject: Income Tax Returns
Ministry: FINANCE
Asked by: Bhartruhari Mahtab

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 1815

TO BE ANSWERED ON MONDAY THE 2 nd  March 2020 12, PHALGUNA 1941 (SAKA)

## INCOME TAX RETURNS

## 1815. SHRI BHARTRUHARI MAHTAB:

Will the Minister of FINANCE be pleased to state:

- (a) whether the number of Assesses who filed their Income Tax Returns (ITRs) has increased in the country during each of the last three years and the current year;
- (b)   if so, the details thereof, State/UT-wise along with total income tax generated from such assessees during the said period;
- (c)   whether the cases of non-filing of ITR by some of the Assessees have come to the notice of the Government during the said period;
- (d)   if so, the details thereof, State/UT-wise along with the action taken by the Government in such cases so far; and
- (e)   the other steps taken by the Government to ensure compliance of Income Tax Act by all Assessees in the country?

## ANSWER THE MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI ANURAG SINGH THAKUR)

- (a) Yes Sir. The number of assessees filing Income Tax Returns (ITRs) has consistently increased during each of the last three years as well as in the current year.
- (b)   The total number of ITRs filed for the period under reference is as follows:
* The belated ITRs of AY 2019-20 can be submitted up to 31-Mar-2020, therefore, this number will increase further.

|   S.No. | Assessment Year                   |   Total number of e-Returns (excluding revised returns) (in Crore) |
|---------|-----------------------------------|--------------------------------------------------------------------|
|       1 | AY 2016-17                        |                                                               5.18 |
|       2 | AY 2017-18                        |                                                               5.32 |
|       3 | AY 2018-19                        |                                                               6.28 |
|       4 | AY 2019-20* ( up to 15-Feb-2020 ) |                                                               6.35 |

State/UT wise details of the ITRs filed along with total income tax liability involved in such ITRs are enclosed as Annexure-A .

- (c) The Income Tax Department has implemented the Non- Filers Monitoring System (NMS) which assimilates  and  analyses  in-house  information  as  well  as  transactional  data  received  from  thirdparties, including Statements of Financial Transaction (SFT), Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) statements, Intelligence and Criminal Investigation (I & CI) data etc. to identify such persons/entities who have undertaken high value financial transactions but have not filed their returns.

The number of non-filers with potential tax liabilities identified in the last three Financial Years are as follows: -

NMS Cycle 6 (AY 2016-17)

: 32.00 lakhs

NMS Cycle 7 (AY 2017-18)

: 38.81 lakhs

NMS Cycle 8 (AY 2018-19)

: 15.58 lakhs

- (d) The State/UT wise details of non-filers are enclosed as Annexure-B . Follow up action in these cases, including issue of statutory notices calling for return, making of tax assessment, levy of penalty and institution of prosecution has been taken in appropriate cases.
- (e) Several other steps have been taken by the Government to ensure compliance of Income-tax Act by all assessees in the country including:
1. The  Income-tax  Department  has  launched  'Project  Insight'  to  strengthen  the  non-intrusive information  driven  approach  to  increasing  tax  compliance.  Project  Insights  focus  on  three  goals namely:
- (i) Promote voluntary compliance and deter non-compliance.
- (ii) To impart confidence that all eligible persons pay appropriate tax.
- (iii) To promote fair and judicious tax administration.
2. The mechanism for collection and verification of financial information has been broadened to include data  in  respect  of  various  types  of  high-value  transactions  received  from  banks  and  financial institutions  and  high-value  expenditure  received  from  commercial  establishments  in  the  form  of Statements of Financial Transaction (SFT).
3. Quoting of Permanent Account Number (PAN) has been made mandatory for specified transactions in respect of property, shares, bonds, insurance, foreign travel and, demat account, etc.
4. E-mails and SMS reminders are issued to taxpayers to file their return and pay their due taxes.
5. The Department has set up Taxpayers' Lounges at various events/ trade fairs/exhibitions to generate tax awareness among the general public. Apart from generating awareness, tax payers services like information of PAN and other services are provided to facilitate ease of tax compliance.
6. The Income-tax Department has launched publicity campaigns on TV Channels, Radio, Print Media, Cinema Halls and on Social Media to spread awareness among citizens regarding due dates for filing Returns,  TDS  Return,  Payment  of  taxes  and  PAN-Aadhar  linkage.  Brochures  have  also  been distributed to the general public through the Department's Aayakar Sewa Kendras (ASK) all over India to spread awareness and increase compliance.

******

## Number of assessees who have filed their ITRs State/UT wise

| Sr.   | Name of State/UT           | Total Number e-Returns filed   | Total Number e-Returns filed   | Total Number e-Returns filed   | Total Number e-Returns filed    | Net Tax Liability involved in e-Return*   | Net Tax Liability involved in e-Return*   | Net Tax Liability involved in e-Return*   | Net Tax Liability involved in e-Return*     |
|-------|----------------------------|--------------------------------|--------------------------------|--------------------------------|---------------------------------|-------------------------------------------|-------------------------------------------|-------------------------------------------|---------------------------------------------|
| Sr.   | Name of State/UT           | AY 2016- 17                    | AY 2017- 18                    | AY 2018- 19                    | AY 2019- 20 (up to 15- 02-2020) | AY 2016-17 (Rs. Crore)                    | AY 2017-18 (Rs. Crore)                    | AY 2018-19 (Rs. Crore)                    | AY 2019- 20 (up to 15- 02-2020) (Rs. Crore) |
| 1     | ANDAMANAND NICOBAR ISLANDS | 20,651                         | 21,913                         | 38,734                         | 36,563                          | 103                                       | 322                                       | 211                                       | 262                                         |
| 2     | ANDHRA PRADESH             | 1,684,926                      | 1,683,593                      | 2,059,186                      | 2,034,974                       | 9,674                                     | 11,228                                    | 13,475                                    | 13,446                                      |
| 3     | ARUNACHAL PRADESH          | 15,170                         | 15,905                         | 21,396                         | 19,035                          | 55                                        | 66                                        | 77                                        | 69                                          |
| 4     | ASSAM                      | 591,176                        | 589,715                        | 805,180                        | 750,005                         | 4,079                                     | 4,500                                     | 5,758                                     | 6,356                                       |
| 5     | BIHAR                      | 1,236,985                      | 1,237,009                      | 1,596,976                      | 1,673,400                       | 3,386                                     | 4,059                                     | 4,620                                     | 5,618                                       |
| 6     | CHANDIGARH                 | 222,665                        | 231,039                        | 255,113                        | 262,536                         | 1,989                                     | 2,179                                     | 2,416                                     | 2,616                                       |
| 7     | CHATTISGARH                | 777,635                        | 832,447                        | 1,008,860                      | 1,024,563                       | 4,763                                     | 4,880                                     | 5,770                                     | 6,781                                       |
| 8     | DADRA AND NAGAR HAVELI     | 28,171                         | 28,468                         | 33,778                         | 30,680                          | 159                                       | 180                                       | 239                                       | 264                                         |
| 9     | DAMANAND DIU               | 18,388                         | 18,528                         | 20,666                         | 19,975                          | 212                                       | 203                                       | 219                                       | 250                                         |
| 10    | DELHI                      | 3,000,867                      | 3,104,287                      | 3,407,191                      | 3,446,319                       | 85,104                                    | 97,849                                    | 103,526                                   | 108,579                                     |
| 11    | FOREIGN COUNTRY            | 38,645                         | 40,587                         | 44,538                         | 53,438                          | 7,612                                     | 10,505                                    | 11,344                                    | 18,885                                      |
| 12    | GOA                        | 179,232                        | 183,485                        | 219,143                        | 213,127                         | 1,770                                     | 2,245                                     | 2,310                                     | 2,296                                       |
| 13    | GUJARAT                    | 5,566,826                      | 5,625,719                      | 6,308,090                      | 6,344,175                       | 31,582                                    | 35,828                                    | 40,132                                    | 46,008                                      |
| 14    | HARYANA                    | 1,916,555                      | 1,997,286                      | 2,340,618                      | 2,428,657                       | 15,508                                    | 19,467                                    | 27,748                                    | 29,874                                      |
| 15    | HIMACHAL                   | 385,269                        | 414,394                        | 494,832                        | 519,917                         | 2,059                                     | 2,190                                     | 2,283                                     | 2,449                                       |
| 16    | PRADESH JAMMU AND KASHMIR  | 321,071                        | 337,181                        | 425,805                        | 433,755                         | 1,346                                     | 1,434                                     | 1,710                                     | 2,181                                       |
| 17    | JHARKHAND                  | 836,560                        | 859,287                        | 1,052,422                      | 1,060,034                       | 4,563                                     | 4,896                                     | 5,573                                     | 6,654                                       |
| 18    | KARNATAKA                  | 3,026,065                      | 3,107,725                      | 3,697,956                      | 3,747,791                       | 59,799                                    | 70,967                                    | 77,198                                    | 90,238                                      |
| 19    | KERALA                     | 1,158,051                      | 1,313,505                      | 1,613,225                      | 1,621,924                       | 10,382                                    | 12,427                                    | 14,012                                    | 14,163                                      |
| 20    | LADAKH                     | -                              | -                              | -                              | 86                              | -                                         | -                                         | -                                         | 0                                           |
| 21    | LAKSHWADEEP                | 1,764                          | 2,614                          | 4,394                          | 4,719                           | 8                                         | 13                                        | 16                                        | 20                                          |
| 22    | MADHYA PRADESH             | 2,019,509                      | 2,020,990                      | 2,500,896                      | 2,557,008                       | 8,013                                     | 9,345                                     | 12,114                                    | 15,499                                      |
| 23    | MAHARASHTRA                | 8,640,298                      | 8,787,305                      | 10,036,753                     | 9,939,044                       | 219,445                                   | 246,589                                   | 276,614                                   | 297,957                                     |
| 24    | MANIPUR                    | 27,696                         | 31,475                         | 48,567                         | 50,897                          | 111                                       | 145                                       | 207                                       | 431                                         |
| 25    | MEGHALAYA                  | 27,023                         | 29,098                         | 34,310                         | 33,301                          | 289                                       | 308                                       | 402                                       | 397                                         |
| 26    | MIZORAM                    | 2,314                          | 2,578                          | 3,625                          | 3,740                           | 31                                        | 30                                        | 15                                        | 22                                          |
| 27    | NAGALAND                   | 14,608                         | 15,158                         | 19,790                         | 19,436                          | 54                                        | 60                                        | 76                                        | 76                                          |
| 28    | ODISHA                     | 850,048                        | 843,881                        | 1,041,606                      | 1,077,180                       | 7,101                                     | 8,136                                     | 8,745                                     | 11,828                                      |
| 29    | PONDICHERRY                | 69,639                         | 75,198                         | 89,639                         | 95,177                          | 498                                       | 587                                       | 665                                       | 723                                         |
| 30    | PUNJAB                     | 2,416,216                      | 2,459,158                      | 2,902,927                      | 2,996,369                       | 7,711                                     | 9,364                                     | 10,226                                    | 11,490                                      |
| 31    | RAJASTHAN                  | 3,283,004                      | 3,351,058                      | 3,921,322                      | 4,061,988                       | 11,716                                    | 13,899                                    | 16,348                                    | 18,557                                      |
| 32    | SIKKIM                     | 11,144                         | 12,179                         | 15,214                         | 14,704                          | 174                                       | 123                                       | 150                                       | 173                                         |
| 33    | TAMIL NADU                 | 3,284,924                      | 3,445,229                      | 4,151,156                      | 4,070,181                       | 43,630                                    | 50,645                                    | 56,372                                    | 62,932                                      |
| 34    | TELENGANA                  | 1,582,331                      | 1,650,874                      | 2,083,684                      | 2,112,272                       | 24,932                                    | 26,090                                    | 32,365                                    | 37,806                                      |
| 35    | TRIPURA                    | 53,843                         | 54,825                         | 80,684                         | 79,839                          | 196                                       | 241                                       | 305                                       | 333                                         |
| 36    | UTTAR PRADESH              | 4,565,144                      | 4,726,610                      | 5,719,611                      | 5,897,408                       | 17,964                                    | 22,008                                    | 25,880                                    | 29,685                                      |
| 37    | WEST BENGAL                | 3,350,733                      | 3,455,285                      | 3,988,969                      | 3,994,399                       | 27,510                                    |                                           |                                           | 12,233                                      |
|       | UTTARAKHAND                | 575,642                        | 600,726                        | 736,067                        | 757,535                         | 8,066                                     | 7,482                                     | 8,782                                     | 43,186                                      |
| 38    | Total                      | 51,800,788                     | 53,206,314                     | 62,822,923                     | 63,486,151                      | 621,594                                   | 31,729 712,220                            | 37,212 805,116                            | 900,336                                     |

## The State/UT wise summary of Non-Filers

| STATE NAME                  | FY 2016-17   | FY 2017-18   | FY 2018-19   |
|-----------------------------|--------------|--------------|--------------|
| ANDAMAN AND NICOBAR ISLANDS | 3,427        | 4,110        | 1,124        |
| ANDHRA PRADESH              | 464,797      | 381,954      | 145,721      |
| ARUNACHAL PRADESH           | 3,216        | 5,300        | 3,171        |
| ASSAM                       | 41,714       | 64,204       | 21,790       |
| BIHAR                       | 75,701       | 101,674      | 35,409       |
| CHANDIGARH                  | 8,188        | 10,113       | 3,529        |
| CHHATISHGARH                | 39,182       | 56,379       | 15,019       |
| DADRA AND NAGAR HAVELI      | 852          | 1,127        | 420          |
| DAMANAND DIU                | 755          | 990          | 413          |
| DELHI                       | 153,727      | 192,886      | 73,757       |
| FOREIGN                     | 27,807       | 54,083       | 17,243       |
| FOREIGN                     | 53           | 90           | 31           |
| GOA                         | 9,459        | 13,133       | 8,940        |
| GUJARAT                     | 127,893      | 194,268      | 75,631       |
| HARYANA                     | 93,346       | 124,863      | 50,176       |
| HIMACHAL PRADESH            | 16,750       | 24,370       | 5,581        |
| JAMMU AND KASHMIR           | 27,375       | 37,094       | 14,579       |
| JHARKHAND                   | 42,121       | 52,241       | 17,348       |
| KARNATAKA                   | 243,150      | 289,554      | 134,795      |
| KERALA                      | 117,209      | 149,760      | 98,381       |
| LAKHSWADEEP                 | 446          | 600          | 229          |
| MADHYA PRADESH              | 99,971       | 137,914      | 45,968       |
| MAHARASHTRA                 | 528,915      | 585,267      | 283,624      |
| MANIPUR                     | 5,252        | 8,756        | 3,529        |
| MEGHALAYA                   | 3,810        | 7,509        | 4,772        |
| MIZORAM                     | 1,278        | 2,299        | 2,743        |
| NAGALAND                    | 3,477        | 5,505        | 4,185        |
| ORISSA                      | 60,829       | 84,305       | 24,947       |
| PONDICHERRY                 | 6,256        | 6,512        | 2,966        |
| PUNJAB                      | 79,849       | 123,984      | 46,077       |
| RAJASTHAN                   | 80,376       | 119,109      | 46,022       |
| SIKKIM                      | 2,080        | 2,994        | 2,000        |
| TAMILNADU                   | 346,753      | 376,805      | 151,957      |
| TELANGANA                   | 39,411       | 41,004       | 23,044       |
| TRIPURA                     | 4,496        | 6,374        | 1,966        |
| UTTAR PRADESH               | 279,560      | 365,911      | 108,743      |
| UTTARAKHAND                 | 27,765       | 35,475       | 9,521        |
| TOTAL                       | 3,200,010    | 3,881,233    | 1,558,038    |