Published Paper Details:

Every countries plan of future actions majorly depends on the revenue of the government. Whether the future action is related to making any domestic policies, foreign policies, union budget, providing grants, or aids or for any public expenditure, for all these activities government needs to fill its pocket first by collecting revenue from various sources. Year by year, government's public expenditure is increasing and so the need of public revenue also. There are many sources from which government can collect revenue but the major contributing factor for government revenue share in India is collection from taxes. Taxes can be collected by way of imposing it directly or indirectly, however the major focus always comes in case of direct tax collection as it directly depends on the income of a person. Direct taxes are collected in different types form the person. This study focuses on year on year growth in number of taxpayers and year on year growth in Direct Tax collection in India.