Lok Sabha Question No. 946 (UNSTARRED), answered on 2025-02-10
Subject: Income Tax Returns
Ministry: FINANCE
Asked by: Shri Janardan Singh Sigriwal

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA

## UNSTARRED QUESTION NO. 946

TO BE ANSWERED ON MONDAY, THE 10 TH  FEBRUARY, 2025/ MAGHA 21, 1946 (SAKA)

## 'Income Tax Returns'

946. Shri Janardan Singh Sigriwal:

Will the Minister of FINANCE be pleased to state:

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

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a) The details are attached as Annexure-A.
- (b) The details are attached as Annexure-B.
- (c) Yes, there is an increase in the number of persons filing Income Tax Returns in the country.
- (d)  Steps taken by the Government that can be attributed to the increase in the number of persons filing I-T returns are as follows:
-  New Form 26AS This new form contains all information of deduction or collection of tax at source, specified financial transaction (SFT), and payment of taxes, demand and refund, pending and completed proceedings. Further, details of SFT data in the Form 26AS makes taxpayer aware about their transactions beforehand and encourages them to disclose their true income.
-  Pre-filling of Income-tax ReturnsIn order to make tax compliance more convenient, pre-filled  Income tax Returns (ITR) have been provided to individual taxpayers.  The scope  of  information  for  pre-filing  includes  information  such  as  salary  income,  bank interest, dividends, etc.
-  Updated Return -  Section  139(8A)  of  the  Income  Tax  Act facilitates  the  taxpayer  to update his return anytime within two years from the end of the relevant assessment so that he can file an updated return by voluntarily admitting omissions or mistakes and paying an additional tax as applicable. Further, e-verification scheme was launched to allow tax-payers to disclose their unreported or under-reported income in the updated Income Tax Return.
-  Reduction  in  the  Corporate  tax  rateStarting  from  the  Finance  Act,  2016,  the corporate tax rates have been gradually reduced while phasing out the exemptions and incentives available to the corporates so as to increase the tax base.
-  Simplification of the Personal Income TaxFinance 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 exemption and incentive.
-  Black Money Act - In order to curb the flow of black money stashed abroad, the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (the Black  Money  Act)  has  been  enacted,  it  increased  the  voluntary  compliance  in  filing Income Tax Returns.
-  Benami Law - The Benami Transactions (Prohibition) Act, 1988 was comprehensively amended by the Benami Transactions (Prohibition)  Amendment Act,  2016 to  enable confiscation of Benami Property and prosecution of benamidar and the beneficial owner.
-  Expansion of scope of TDS/TCS - For bringing new tax-payers into the net of income tax department, scope of TDS/TCS was expanded by including huge cash withdrawal, foreign  remittance,  purchase  of  luxury  car,  e-commerce  participants,  sale  of  goods, acquisition  of  immovable  property,  remittance  under  LRS,  purchase  of  overseas  tour program package etc.

## (a) The number of persons who have filed Income Tax Returns during the last five years, state-wise and year-wise is as follows: (Reference - part (a) of Question No. 946)

| STATE/UNION TERRITORY DESCRIPTION   | FY2019-20   | FY2020-21   | FY2021-22   | FY2022-23   | FY2023-24   | FY2024-25   |
|-------------------------------------|-------------|-------------|-------------|-------------|-------------|-------------|
| ANDAMANAND NICOBAR ISLANDS          | 37,101      | 41,226      | 44,901      | 47,101      | 51,323      | 53,180      |
| ANDHRA PRADESH                      | 20,80,288   | 19,79,366   | 19,84,319   | 21,65,161   | 24,23,186   | 25,59,092   |
| ARUNACHAL PRADESH                   | 19,642      | 18,848      | 18,091      | 21,581      | 25,749      | 27,441      |
| ASSAM                               | 7,76,618    | 7,68,231    | 7,73,711    | 8,16,137    | 8,96,499    | 8,99,263    |
| BIHAR                               | 17,19,439   | 18,96,122   | 20,11,074   | 21,54,266   | 24,00,759   | 25,13,818   |
| CHANDIGARH                          | 2,65,602    | 2,66,428    | 2,67,433    | 2,77,594    | 2,94,487    | 3,00,096    |
| DADRA AND NAGAR HAVELI AND DAMAN&   | 52,324      | 53,219      | 53,559      | 55,261      | 58,907      | 59,861      |
| DELHI                               | 34,83,436   | 35,34,470   | 35,33,774   | 37,06,999   | 39,76,487   | 41,06,449   |
| GOA                                 | 2,18,697    | 2,17,944    | 2,20,219    | 2,30,569    | 2,56,246    | 2,65,900    |
| GUJARAT                             | 64,73,204   | 69,01,630   | 71,26,423   | 74,50,672   | 80,05,076   | 82,62,307   |
| HARYANA                             | 24,74,079   | 25,83,050   | 27,24,889   | 29,45,240   | 31,58,058   | 32,03,004   |
| HIMACHAL PRADESH                    | 5,26,311    | 5,07,118    | 5,27,596    | 5,63,171    | 6,54,928    | 7,03,861    |
| JAMMU& KASHMIR                      | 4,49,249    | 4,25,456    | 4,38,770    | 5,22,517    | 6,05,126    | 6,43,197    |
| KARNATAKA                           | 38,18,546   | 39,25,684   | 39,80,418   | 42,58,035   | 46,74,332   | 48,96,638   |
| KERALA                              | 16,56,177   | 17,08,859   | 17,95,967   | 19,73,551   | 22,32,740   | 23,54,782   |
| LAKSHADWEEP                         | 4,760       | 3,916       | 4,072       | 4,454       | 4,439       | 4,558       |
| MADHYA PRADESH                      | 26,06,358   | 27,45,469   | 28,38,182   | 29,93,536   | 32,21,154   | 33,88,103   |
| MAHARASHTRA                         | 1,01,34,529 | 1,05,05,787 | 1,08,22,870 | 1,13,91,610 | 1,23,80,522 | 1,27,44,181 |
| MANIPUR                             | 52,135      | 50,372      | 53,615      | 64,661      | 69,386      | 72,790      |
| MEGHALAYA                           | 33,961      | 32,465      | 34,230      | 40,248      | 46,260      | 47,733      |
| MIZORAM                             | 3,808       | 4,885       | 5,866       | 7,371       | 8,447       | 9,845       |
| NAGALAND                            | 20,238      | 20,476      | 20,707      | 25,168      | 29,039      | 29,853      |
| ODISHA                              | 10,98,781   | 11,47,974   | 11,96,655   | 12,90,397   | 14,47,758   | 15,11,269   |
| PUDUCHERRY                          | 97,026      | 95,911      | 95,429      | 1,01,440    | 1,10,877    | 1,14,092    |
| PUNJAB                              | 30,73,506   | 31,05,578   | 32,84,421   | 36,09,942   | 39,45,375   | 39,64,740   |
| RAJASTHAN                           | 41,35,462   | 43,80,416   | 45,55,909   | 48,48,031   | 52,55,986   | 55,14,304   |
| SIKKIM                              | 14,962      | 13,325      | 11,917      | 13,229      | 16,211      | 18,470      |

| TAMILNADU     | 41,82,347   | 42,07,105   | 43,01,299   | 45,90,531   | 50,33,165   | 52,13,740   |
|---------------|-------------|-------------|-------------|-------------|-------------|-------------|
| TRIPURA       | 82,049      | 78,510      | 79,879      | 87,434      | 99,300      | 1,05,656    |
| UTTAR PRADESH | 60,08,980   | 64,17,665   | 66,53,883   | 71,65,746   | 79,06,893   | 83,15,205   |
| WEST BENGAL   | 40,88,477   | 42,45,242   | 43,64,849   | 45,56,394   | 49,58,079   | 51,30,458   |
| CHHATTISGARH  | 10,41,310   | 10,75,894   | 11,01,801   | 11,60,389   | 12,59,888   | 13,08,512   |
| UTTARAKHAND   | 7,69,055    | 7,69,961    | 7,93,801    | 8,53,992    | 9,50,680    | 10,06,883   |
| JHARKHAND     | 10,76,078   | 11,12,676   | 11,35,746   | 11,95,551   | 13,16,665   | 13,68,615   |
| TELANGANA     | 21,58,703   | 22,81,927   | 24,54,797   | 26,92,185   | 29,65,650   | 30,56,867   |
| LADAKH        | -           | -           | -           | -           | 1,465       | 1,322       |
| OUTSIDE INDIA | 55,256      | 83,183      | 1,26,311    | 1,28,882    | 1,36,437    | 1,97,331    |
| Total         | 6,47,88,494 | 6,72,06,388 | 6,94,37,383 | 7,40,09,046 | 8,08,77,579 | 8,39,73,416 |

Note:-

1. Unique PAN (Permanent Account Number) count has been considered for specific FY from Income Tax Returns (ITRs).
2. E-filed ITRs have been considered for the above summary. In case multiple e-Returns were submitted by an assessee, the latest one in the corresponding FY has been taken into consideration.
3.  State  Description  is  taken  from  State  Code  in  the  communication  address  within  Part  A-General Information of ITR.
4.  Outside  India  -  ITR  filers  who  have  mentioned  State  Code  as  99  (i.e.  State  outside  India)  in  the communication address within Part A-General Information of ITR.
5. ITRs filed till 31st Dec'24 have been considered for FY 2024-25.

## (b) The number of persons whose Income Tax Returns amount to zero tax liability during the last five years, state-wise and year-wise is as follows: (Reference - part (b) of Question No. 946)

| STATE/UT DESCRIPTION             | FY2019- 20   | FY2020- 21   | FY2021- 22   | FY2022- 23   | FY2023- 24   | FY2024-25   |
|----------------------------------|--------------|--------------|--------------|--------------|--------------|-------------|
| ANDAMAN AND NICOBAR ISLANDS      | 7,061        | 24,685       | 30,374       | 25,804       | 25,825       | 27,828      |
| ANDHRA PRADESH                   | 6,64,299     | 12,55,518    | 12,44,688    | 13,04,819    | 13,43,528    | 14,13,529   |
| ARUNACHAL PRADESH                | 8,249        | 13,371       | 13,408       | 16,014       | 19,202       | 20,324      |
| ASSAM                            | 3,25,831     | 5,59,270     | 5,72,285     | 5,80,148     | 6,18,632     | 5,95,513    |
| BIHAR                            | 8,95,962     | 15,06,533    | 15,98,568    | 16,75,663    | 18,42,684    | 18,79,616   |
| CHANDIGARH                       | 1,14,971     | 1,79,763     | 1,81,273     | 1,78,473     | 1,80,223     | 1,80,449    |
| DADRA AND NAGAR HAVELI ANDDAMAN& | 24,379       | 41,142       | 41,837       | 41,792       | 43,879       | 43,339      |
| DELHI                            | 12,32,053    | 22,58,833    | 23,13,220    | 23,18,927    | 24,27,980    | 24,25,907   |
| GOA                              | 85,778       | 1,45,764     | 1,48,456     | 1,46,194     | 1,57,852     | 1,61,044    |
| GUJARAT                          | 39,27,497    | 57,67,988    | 59,26,428    | 59,91,699    | 63,79,797    | 63,56,417   |
| HARYANA                          | 12,17,358    | 18,95,827    | 20,14,013    | 21,16,161    | 22,09,412    | 21,46,525   |
| HIMACHAL PRADESH                 | 2,50,497     | 3,72,753     | 3,87,749     | 4,09,425     | 4,39,800     | 4,71,292    |
| JAMMU& KASHMIR                   | 1,53,009     | 2,84,398     | 3,06,417     | 3,57,719     | 3,63,014     | 3,81,691    |
| KARNATAKA                        | 12,46,799    | 23,61,785    | 24,18,829    | 24,63,232    | 26,16,153    | 26,75,258   |
| KERALA                           | 5,93,003     | 11,19,225    | 12,23,121    | 10,81,971    | 13,28,815    | 14,45,939   |
| LAKSHADWEEP                      | 797          | 2,017        | 1,612        | 1,761        | 1,736        | 1,931       |
| MADHYA PRADESH                   | 13,44,459    | 21,47,264    | 22,09,811    | 22,94,440    | 23,83,930    | 24,51,778   |
| MAHARASHTRA                      | 43,15,546    | 71,49,773    | 74,65,307    | 74,45,222    | 78,96,182    | 79,22,403   |
| MANIPUR                          | 18,160       | 35,045       | 37,467       | 46,801       | 47,582       | 47,725      |
| MEGHALAYA                        | 14,091       | 22,934       | 24,639       | 29,710       | 34,207       | 34,066      |
| MIZORAM                          | 1,736        | 3,690        | 3,697        | 5,823        | 6,884        | 8,095       |
| NAGALAND                         | 8,955        | 15,893       | 16,820       | 20,505       | 23,804       | 23,488      |
| ODISHA                           | 4,33,449     | 8,21,120     | 8,56,204     | 8,94,889     | 9,87,109     | 9,72,421    |
| PUDUCHERRY                       | 34,706       | 61,092       | 61,625       | 60,541       | 63,427       | 66,214      |
| PUNJAB                           | 16,97,781    | 25,44,811    | 27,06,091    | 28,90,845    | 30,78,024    | 30,55,902   |
| RAJASTHAN                        | 22,78,147    | 35,48,235    | 37,04,098    | 38,11,272    | 40,30,464    | 41,04,102   |
| SIKKIM                           | 6,450        | 9,810        | 9,171        | 9,905        | 12,675       | 14,648      |
| TAMILNADU                        | 13,70,012    | 26,02,003    | 27,17,912    | 27,88,014    | 29,31,369    | 30,25,493   |
| TRIPURA                          | 26,837       | 52,719       | 54,233       | 59,160       | 66,719       | 67,413      |
| UTTAR PRADESH                    | 28,21,363    | 47,99,837    | 49,71,322    | 52,73,478    | 57,00,860    | 58,50,144   |
| WEST BENGAL                      | 20,34,435    | 32,26,294    | 32,45,689    | 32,83,160    | 35,66,232    | 35,95,515   |
| CHHATTISGARH                     | 4,93,213     | 8,08,943     | 8,14,253     | 8,62,170     | 9,07,082     | 9,10,538    |
| UTTARAKHAND                      | 3,19,379     | 5,49,791     | 5,63,874     | 5,95,630     | 6,48,715     | 6,71,045    |

| JHARKHAND     | 4,39,992    | 7,70,973    | 7,76,988    | 8,05,104    | 8,68,068    | 8,75,123    |
|---------------|-------------|-------------|-------------|-------------|-------------|-------------|
| TELANGANA     | 5,97,781    | 14,54,606   | 16,03,945   | 16,64,019   | 17,26,452   | 17,55,876   |
| LADAKH        | -           | -           | -           | -           | 1,203       | 1,021       |
| OUTSIDE INDIA | 32,199      | 56,211      | 2,81,517    | 64,665      | 75,894      | 1,15,779    |
| TOTAL         | 2,90,36,234 | 4,84,69,916 | 5,05,46,941 | 5,16,15,155 | 5,50,55,414 | 5,57,95,391 |

Note:-

1. Unique PAN (Permanent Account Number) count has been considered for specific FY from Income Tax Returns (ITRs).
2. E-filed ITRs have been considered for the above summary. In case multiple e-Returns were submitted by an assessee, the latest one in the corresponding FY has been taken into consideration.
3.  State  Description  is  taken  from  State  Code  in  the  communication  address  within  Part  A-General Information of ITR.
4. Outside India - ITR filers who have mentioned the State Code as 99 (i.e. State outside India) in the communication address within Part A-General Information of ITR.
5. ITRs filed till 31st Dec'24 have been considered for FY 2024-25.
6.  Gross  Tax  payable  column  in  the ITR  has  been  considered  for determining  tax liability.