Lok Sabha Question No. 45 (STARRED), answered on 2023-07-24
Subject: Income Tax Returns
Ministry: FINANCE
Asked by: Umesh G. Jadhav, L.S. Tejasvi Surya

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA STARRED QUESTION NO.45

TO BE ANSWERED ON MONDAY JULY 24, 2023/SRAVANA 2, 1945 (SAKA)

## INCOME TAX RETURNS

## *45. DR. UMESH G. JADHAV: SHRI L.S. TEJASVI SURYA :

Will the Minister of Finance be pleased to state :

- (a) the  number  of  persons  who  have  filed  Income  Tax  returns  during  the  last  four  years, State/year-wise;
- (b) the number of persons whose Income Tax returns amount to zero tax liability during the last four years, State-wise;
- (c) whether there is an increase in the number of persons filing Income Tax returns; and
- (d) if so, the details thereof along with the steps taken by the Government that can be attributed to the said increase?

## ANSWER

## THE FINANCE MINISTER (SMT NIRMALA SITHARAMAN)

(a), (b), (c) & (d): A statement is laid on the table of the House.

*****

Statement referred to in reply to parts (a) to (d) of Lok Sabha Starred Question No. *45 for answer on 24.07.2023 by Dr. Umesh G. Jadhav and Shri L.S. Tejasvi Surya regarding 'Income Tax Returns' :

- (a): The  number  of  persons  who  have  filed  Income  Tax  Returns  during  the  last  four  years, State/year-wise is enclosed as Annexure 'A'.
- (b): The number of persons whose Income Tax Returns amount to zero tax liability during the last four years, State-wise is enclosed as Annexure 'B'.
- (c): Yes, there is an increase in the number of persons filing Income Tax Returns in F.Y. 202223.
- (d): There has been a 6.18 % increase in the number of persons filing Income Tax Returns in F.Y. 2022-23 as compared to persons in F.Y. 2021-22

Several steps have been taken by the Government that can be attributed to the increase. The steps taken in this regard are as under :

- (i) Expansion  of  scope  of  Tax  Deducted  at  Source  /  Tax  Collected  at  Source (TDS/TCS) :  The  scope of TDS/TCS has been expanded by bringing several new transactions  into  the  ambit  of  TDS/TCS  such  as  huge  cash  withdrawals,  foreign remittance,  purchase  of  luxury  car,  e-commerce  participants  ,  sale  of  goods, acquisition of immovable of property, purchase of overseas tour programme, transfer of  virtual  digital  assets,  net  winnings  from  online  games    and  interest  on  listed debentures paid to the resident
- (ii) Simplification of Personal Income tax : Finance Act, 2020 simplified the filing of Income  Tax  Returns  by  providing  an  option  to  individual  taxpayers  for  paying Income-tax at lower slab rates if they do not avail specified exemptions and incentives.
- (iii) Pre-filling  of  Income  Tax  Returns :  In  order  to  make  tax  compliance  more convenient,  pre-filled  Income  Tax  Returns  have  been  provided  to  individual taxpayers. The scope of information for pre-filing includes information such as salary income, bank interest, dividends, etc.
- (iv) Updated Return : This facility allows a taxpayer to update his or her ITR anytime within two years from the end of the relevant Assessment year so that he or she can file  an  updated  Return  by  voluntarily  admitting omissions  or mistakes  and  paying additional tax as applicable.

- (v) New Form 26AS : The new form 26AS with effect from 01.06.2020 contains all information of deduction or collection of tax, specified financial transaction (SFT), payment of taxes, demand and refund, pending and completed proceedings. It is an Annual Information Statement where annual information available against a PAN is displayed in Form 26AS in advance before compliance date of filing ITR. The key objective of AIS is to display complete information to the taxpayer, promote voluntary compliance and enable seamless prefiling of ITR and deter non -compliance.
- (vi) Non-Filers  Monitoring  Systems(NMS) :  The  NMS  project  of  the  Income  Tax Department is executed on potential non filers each financial year to prioritize action on  non-filers  with  potential  tax  liabilities  by  sending  E-mail/SMS  requiring  such person to file ITRs.  12 NMS e-Campaigns have been executed so far.
- (vii) e-Sahyog (High value Transactions) - This e- campaign is executed before the last date of revision of ITR for taxpayers who have filed their ITR which is not in line with  transactions  reported  for  the  taxpayers  and  available  with  the  Income  Tax Department. The e-campaign is executed through customised email and SMS and the taxpayer is nudged to revise the ITR for correct reporting of income and payment of tax.
- (viii) The  Government  has  undertaken  several  measures  such  as  setting  up  Taxpayers' Lounges at various events, trade fairs and exhibitions to raise tax awareness among the  general  public  and  school  going  children.  The  Taxpayers'  Lounges  provide various services for taxpayers like assistance in e-Filing and Form 26AS (tax-credit) related queries, assistance in application for PAN/e-PAN, Aadhaar-PAN linking and PAN  related  queries,  etc.  Taxpayers  Information  Brochure  in  simple  illustrative language  have  been  published  as  part  of  Department's  taxpayers  information initiative.
- (ix) E-mails and SMS reminders are issued to taxpayers to file their ITRs and pay their due taxes.  Publicity  campaigns  have  been  launched  on  TV  channels,  Radio,  Print Media, Cinema Halls and Facebook page of the Department to raise awareness on due dates for filing advance tax, filing of Income Tax Returns, TDS and PAN-Aadhaar linkage. Publicity campaigns are also run through SMS, YouTube and Twitter handle of the Department.

*****

| a) No of Persons who filed Income tax return during last four years; State /year wise   | a) No of Persons who filed Income tax return during last four years; State /year wise   | a) No of Persons who filed Income tax return during last four years; State /year wise   | a) No of Persons who filed Income tax return during last four years; State /year wise   | a) No of Persons who filed Income tax return during last four years; State /year wise   |
|-----------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|
| STATE                                                                                   | FY 2019-20                                                                              | FY 2020-21                                                                              | FY 2021-22                                                                              | FY 2022-23                                                                              |
| ANDAMAN AND NICOBAR ISLANDS                                                             | 37,101                                                                                  | 41,226                                                                                  | 44,901                                                                                  | 47,101                                                                                  |
| ANDHRA PRADESH                                                                          | 20,80,288                                                                               | 19,79,366                                                                               | 19,84,319                                                                               | 21,65,161                                                                               |
| ARUNACHAL PRADESH                                                                       | 19,642                                                                                  | 18,848                                                                                  | 18,091                                                                                  | 21,581                                                                                  |
| ASSAM                                                                                   | 7,76,618                                                                                | 7,68,231                                                                                | 7,73,711                                                                                | 8,16,137                                                                                |
| BIHAR                                                                                   | 17,19,439                                                                               | 18,96,122                                                                               | 20,11,074                                                                               | 21,54,266                                                                               |
| CHANDIGARH                                                                              | 2,65,602                                                                                | 2,66,428                                                                                | 2,67,433                                                                                | 2,77,594                                                                                |
| DADRA & NAGAR HAVELI                                                                    | 31,792                                                                                  | 31,832                                                                                  | 32,346                                                                                  | 33,428                                                                                  |
| DAMAN & DIU                                                                             | 20,532                                                                                  | 21,387                                                                                  | 21,213                                                                                  | 21,833                                                                                  |
| DELHI                                                                                   | 34,83,436                                                                               | 35,34,470                                                                               | 35,33,774                                                                               | 37,06,999                                                                               |
| GOA                                                                                     | 2,18,697                                                                                | 2,17,944                                                                                | 2,20,219                                                                                | 2,30,569                                                                                |
| GUJARAT                                                                                 | 64,73,204                                                                               | 69,01,630                                                                               | 71,26,423                                                                               | 74,50,672                                                                               |
| HARYANA                                                                                 | 24,74,079                                                                               | 25,83,050                                                                               | 27,24,889                                                                               | 29,45,240                                                                               |
| HIMACHAL PRADESH                                                                        | 5,26,311                                                                                | 5,07,118                                                                                | 5,27,596                                                                                | 5,63,171                                                                                |
| JAMMU & KASHMIR                                                                         | 4,49,249                                                                                | 4,25,456                                                                                | 4,38,770                                                                                | 5,22,517                                                                                |
| KARNATAKA                                                                               | 38,18,546                                                                               | 39,25,684                                                                               | 39,80,418                                                                               | 42,58,035                                                                               |
| KERALA                                                                                  | 16,56,177                                                                               | 17,08,859                                                                               | 17,95,967                                                                               | 19,73,551                                                                               |
| LAKSHADWEEP                                                                             | 4,760                                                                                   | 3,916                                                                                   | 4,072                                                                                   | 4,454                                                                                   |
| MADHYA PRADESH                                                                          | 26,06,358                                                                               | 27,45,469                                                                               | 28,38,182                                                                               | 29,93,536                                                                               |
| MAHARASHTRA                                                                             | 1,01,34,529                                                                             | 1,05,05,787                                                                             | 1,08,22,870                                                                             | 1,13,91,610                                                                             |
| MANIPUR                                                                                 | 52,135                                                                                  | 50,372                                                                                  | 53,615                                                                                  | 64,661                                                                                  |
| MEGHALAYA                                                                               | 33,961                                                                                  | 32,465                                                                                  | 34,230                                                                                  | 40,248                                                                                  |
| MIZORAM                                                                                 | 3,808                                                                                   | 4,885                                                                                   | 5,866                                                                                   | 7,371                                                                                   |
| NAGALAND                                                                                | 20,238                                                                                  | 20,476                                                                                  | 20,707                                                                                  | 25,168                                                                                  |
| ORISSA                                                                                  | 10,98,781                                                                               | 11,47,974                                                                               | 11,96,655                                                                               | 12,90,397                                                                               |
| PONDICHERRY                                                                             | 97,026                                                                                  | 95,911                                                                                  | 95,429                                                                                  | 1,01,440                                                                                |
| PUNJAB                                                                                  | 30,73,506                                                                               | 31,05,578                                                                               | 32,84,421                                                                               | 36,09,942                                                                               |
| RAJASTHAN                                                                               | 41,35,462                                                                               | 43,80,416                                                                               | 45,55,909                                                                               | 48,48,031                                                                               |
| SIKKIM                                                                                  | 14,962                                                                                  | 13,325                                                                                  | 11,917                                                                                  | 13,229                                                                                  |
| TAMILNADU                                                                               | 41,82,347                                                                               | 42,07,105                                                                               | 43,01,299                                                                               | 45,90,531                                                                               |
| TRIPURA                                                                                 | 82,049                                                                                  | 78,510                                                                                  | 79,879                                                                                  | 87,434                                                                                  |
| UTTAR PRADESH                                                                           | 60,08,980                                                                               | 64,17,665                                                                               | 66,53,883                                                                               | 71,65,746                                                                               |
| WEST BENGAL                                                                             | 40,88,477                                                                               | 42,45,242                                                                               | 43,64,849                                                                               | 45,56,394                                                                               |
| CHHATTISGARH                                                                            | 10,41,310                                                                               | 10,75,894                                                                               | 11,01,801                                                                               | 11,60,389                                                                               |
| UTTARANCHAL                                                                             | 7,69,055                                                                                | 7,69,961                                                                                | 7,93,801                                                                                | 8,53,992                                                                                |
| JHARKHAND                                                                               | 10,76,078                                                                               | 11,12,676                                                                               | 11,35,746                                                                               | 11,95,551                                                                               |
| TELANGANA                                                                               | 21,58,703                                                                               | 22,81,927                                                                               | 24,54,797                                                                               | 26,92,185                                                                               |
| OUTSIDE INDIA                                                                           | 55,234                                                                                  | 83,180                                                                                  | 1,06,065                                                                                | 1,10,691                                                                                |
| Others                                                                                  | 22                                                                                      | 3                                                                                       | 20,246                                                                                  | 18,191                                                                                  |
| Total                                                                                   | 6,47,88,494                                                                             | 6,72,06,388                                                                             | 6,94,37,383                                                                             | 7,40,09,046                                                                             |

## Note: -

1. Unique PAN count were considered for specific FY from IT returns.
2. E-filed ITRs were considered for the above summary. In case multiple e-Returns were submitted by an assessee, then the latest one in the corresponding FY has been taken into consideration.
3. Outside India - Filers who have mentioned state code as 99 (i.e., State outside India) in communication address within Part A-General Information of ITR.
4. *Others - Filers who have mentioned State Code which is inconsistent with State Codes available in Part A-General Information of ITR /PAN data.

## b) No of Person whose IT returns amount to zero tax liability during last four years; State /year wise

| STATE_DESCRIPTION           | FY 2019-20   | FY 2020-21   | FY 2021-22   | FY 2022-23   |
|-----------------------------|--------------|--------------|--------------|--------------|
| ANDAMAN AND NICOBAR ISLANDS | 7,061        | 24,685       | 26,947       | 25,804       |
| ANDHRA PRADESH              | 6,64,299     | 12,55,518    | 12,44,380    | 13,04,819    |
| ARUNACHAL PRADESH           | 8,249        | 13,371       | 13,339       | 16,014       |
| ASSAM                       | 3,25,831     | 5,59,270     | 5,71,707     | 5,80,148     |
| BIHAR                       | 8,95,962     | 15,06,533    | 16,12,555    | 16,75,663    |
| CHANDIGARH                  | 1,14,971     | 1,79,763     | 1,81,359     | 1,78,473     |
| DADRA & NAGAR HAVELI        | 15,283       | 24,851       | 25,615       | 25,221       |
| DAMAN & DIU                 | 9,096        | 16,291       | 16,702       | 16,571       |
| DELHI                       | 12,32,053    | 22,58,833    | 23,06,607    | 23,18,927    |
| GOA                         | 85,778       | 1,45,764     | 1,48,472     | 1,46,194     |
| GUJARAT                     | 39,27,497    | 57,67,988    | 59,30,233    | 59,91,699    |
| HARYANA                     | 12,17,358    | 18,95,827    | 20,17,832    | 21,16,161    |
| HIMACHAL PRADESH            | 2,50,497     | 3,72,753     | 3,90,002     | 4,09,425     |
| JAMMU & KASHMIR             | 1,53,009     | 2,84,398     | 3,00,634     | 3,57,719     |
| KARNATAKA                   | 12,46,799    | 23,61,785    | 24,22,438    | 24,63,232    |
| KERALA                      | 5,93,003     | 11,19,225    | 12,25,653    | 10,81,971    |
| LAKSHADWEEP                 | 797          | 2,017        | 1,834        | 1,761        |
| MADHYA PRADESH              | 13,44,459    | 21,47,264    | 22,34,217    | 22,94,440    |
| MAHARASHTRA                 | 43,15,546    | 71,49,773    | 74,73,623    | 74,45,222    |
| MANIPUR                     | 18,160       | 35,045       | 37,449       | 46,801       |
| MEGHALAYA                   | 14,091       | 22,934       | 25,335       | 29,710       |
| MIZORAM                     | 1,736        | 3,690        | 4,518        | 5,823        |
| NAGALAND                    | 8,955        | 15,893       | 16,735       | 20,505       |
| ORISSA                      | 4,33,449     | 8,21,120     | 8,58,702     | 8,94,889     |
| PONDICHERRY                 | 34,706       | 61,092       | 61,415       | 60,541       |
| PUNJAB                      | 16,97,781    | 25,44,811    | 27,04,610    | 28,90,845    |
| RAJASTHAN                   | 22,78,147    | 35,48,235    | 37,02,678    | 38,11,272    |
| SIKKIM                      | 6,450        | 9,810        | 8,905        | 9,905        |
| TAMILNADU                   | 13,70,012    | 26,02,003    | 27,19,436    | 27,88,014    |
| TRIPURA                     | 26,837       | 52,719       | 54,510       | 59,160       |
| UTTAR PRADESH               | 28,21,363    | 47,99,837    | 50,72,954    | 52,73,478    |
| WEST BENGAL                 | 20,34,435    | 32,26,294    | 32,50,697    | 32,83,160    |
| CHHATTISGARH                | 4,93,213     | 8,08,943     | 8,37,241     | 8,62,170     |
| UTTARANCHAL                 | 3,19,379     | 5,49,791     | 5,69,405     | 5,95,630     |
| JHARKHAND                   | 4,39,992     | 7,70,973     | 7,93,359     | 8,05,104     |
| TELANGANA                   | 5,97,781     | 14,54,606    | 16,03,673    | 16,64,019    |
| OUTSIDE INDIA               | 32,177       | 56,208       | 65,302       | 64,665       |
| Others                      | 22           | 3            | 15,868       | -            |
| TOTAL                       | 2,90,36,234  | 4,84,69,916  | 5,05,46,941  | 5,16,15,155  |

## Note:-

1. Gross Tax payable as reported by assessee in e-Return has been considered for determining tax liability.
2. Unique PAN count were considered for specific FY from IT returns.
3. E-filed ITRs were considered for the above summary. In case multiple e-Returns were submitted by an assessee, then the latest one in the corresponding FY has been taken into consideration.
4.  Outside India - Filers who have mentioned state code as 99 (i.e., State outside India) in communication address within Part A-General Information of ITR.
5. Others - Filers who have mentioned State Code which is inconsistent with State Codes available in Part AGeneral Information of ITR /PAN data.