About Us

BRIEF INTRODUCTION OF TAMIL NADU

Tamil Nadu is one of the most urbanized and most progressive states in India. It leads most of the states on several economic indicators. It is the 4th largest contributor to the Country’s direct tax revenues. The net collection recorded by the region during the financial year 2022-23 is Rs. 1,08,364 Crores, which works out to 6.52% of all India direct tax collections.

It is pertinent to note that Tamil Nadu and Puducherry Region has shown a significant increase in direct taxes collections from Rs. 4592 Crores in the financial year 2001-02 to Rs. 1,08,364 in the financial year 2022-23. During this period the ratio of Direct taxes collection to the Gross Domestic Product of the State has also risen from 3.08% to 3.63%. The tax base has also gone up from 26.07 lakhs to 47.06 lakhs. Similarly, compared to a total of 12.10 lakhs returns filed in during financial year 2001-02 more than 50 lakhs were filed during the financial year 2022-23.

ABOUT INCOME TAX DEPARTMENT

The Principal Chief Commissioner of Income tax, Tamil Nadu, exercises jurisdiction over the State of Tamil Nadu and the Union Territory of Puducherry. There are eight Chief Commissioner of Income Tax and one Director General of Income Tax (Inv.) for the entire region of Tamil Nadu and Puducherry. The Principal Chief Commissioner of Income Tax is based at Chennai. Besides the Pr.CCIT, five Chief Commissioners of Income Tax and a Director General of Income Tax (Inv.) are based in the metropolitan city of Chennai . The other three Chief Commissioners of Income Tax are stationed at Coimbatore, Madurai and Tiruchirappalli.

The Principal Chief Commissioner of Income tax stationed at Chennai is the Cadre Controlling Authority of the Region and has the jurisdiction over the region. The other Chief Commissioners of Income Tax have distinct territorial jurisdiction. The Director General of Income Tax (Inv.) has jurisdiction over the Investigation Directorate entrusted with the task of carrying out Search and Seizure operations and monitoring assessment of search cases in Central Circles.

Separate Commissionerates with respect to Exemption, Vigilance, Intelligence and Criminal Investigation, International Taxation and Transfer Pricing are also stationed at Chennai. Out of these commissionerates, all the others are under the administrative control of the respective Chief Commissioners of Income Tax / Directors General of Income Tax with headquarters at New Delhi except the CIT(International Taxation) and CIT(Transfer Pricing). The Commissionerate of International Taxation and Transfer Pricing is under the administrative control of Chief Commissioner of Income Tax stationed at Bengaluru. A Regional Training Institute headed by an Additional DirectorGeneral of Income Tax is also located at Chennai under the administrative control of Director General of Income tax (National Academy of Direct Taxes), Nagpur.

Reorganization of jurisdiction of Income tax offices in this region has come into effect from 01.09.2020. At present, in Tamil Nadu and Puducherry region, there are Income tax offices in 37 stations which functions from 54 buildings. The work of the Department is administered on a territorial basis by the Principal Commissioners of Income Tax at Chennai, Coimbatore, Madurai and through Ranges headed by the Additional / Joint Commissioners of Income Tax located at major cities and other stations.

BUDGET TARGET & COLLECTIONS FOR THE LAST 31 YEARS - GROWTH & ACHIEVEMENT

Sno Financial Year Target (Rs. In Crores) TN Collections (Rs.in crores) % YoY Growth (TN) All India Collections % YoY Growth (India) TN collection as % of All India colln
1 1991-1992 1108 15207 7.29 14099
2 1992-1993 1123 1.35 18131 19.23 6.19 17008
3 1993-1994 1356 20.75 20298 19.23 6.68 18942
4 1994-1995 2322 71.24 26966 11.95 8.61 24644
5 1995-1996 2141 -7.80 33563 32.85 6.38 31422
6 1996-1997 2415 12.80 38891 24.46 6.21 36476
7 1997-1998 3110 2670 10.56 48274 15.87 5.53 45604
8 1998-1999 3184 3216 20.45 46591 24.13 6.90 43375
9 1999-2000 4042 3756 16.79 57958 -3.49 6.48 54202
10 2000-2001 5415 4519 20.31 68306 46.61 6.62 63787
11 2001-2002 5181 4592 1.62 69198 1.31 6.64 64606
12 2002-2003 5522 5336 16.20 83088 20.07 6.42 77752
13 2003-2004 6846 6385 19.66 150088 80.64 4.25 143703
14 2004-2005 8434 8340 30.62 132771 -11.54 6.28 124431
15 2005-2006 11409 10841 29.99 165216 24.44 6.56 154375
16 2006-2007 15491 14891 37.36 230181 39.32 6.47 215290
17 2007-2008 17402 16949 13.82 314330 36.56 5.39 297381
18 2008-2009 23361 21242 25.33 333818 6.20 6.36 312576
19 2009-2010 24942 24745 16.49 378063 13.25 6.55 353318
20 2010-2011 30152 29370 18.69 445995 17.97 6.59 416625
21 2011-2012 33041 34586 17.76 493987 10.76 7.00 459401
22 2012-2013 40528 37271 7.76 558989 13.16 6.67 521718
23 2013-2014 42827 42524 14.09 638596 14.24 6.66 596072
24 2014-2015 49479 51497 21.10 695792 8.96 7.40 644295
25 2015-2016 51497 51497 0.00 741945 6.63 6.94 690448
26 2016-2017 59243 60554 17.59 849713 14.53 7.13 789159
27 2017-2018 71499 68700 13.45 1002073 17.93 6.86 933373
28 2018-2019 84119 75152 9.39 1137685 13.53 6.61 1062533
29 2019-2020 78230 71366 -5.04 1027634 -9.67 6.94 956268
30 2020-2021 59730 59925 -16.03 937081 -8.81 6.39 877156
31 2021-2022 81000 90180 50.49 1394566 48.82 6.47 1304386

TAMIL NADU - IT vs GSDP

Sno Financial Year TN-IT Collections (Rs.in crores) TN-GSDP TN-IT collections growth TN-GSDP Growth TN-NSDP
1 1991-1992 1108 42069 42069
2 1992-1993 1123 48910 1.35 16.26 48910
3 1993-1994 1356 57833 20.75 18.24 51643
4 1994-1995 2322 69402 71.24 20.00 61276
5 1995-1996 2141 78767 -7.80 13.49 69720
6 1996-1997 2415 91914 12.80 16.69 79118
7 1997-1998 2670 104683 10.56 13.89 92689
8 1998-1999 3216 117044 20.45 11.81 105728
9 1999-2000 3756 128646 16.79 9.91 112554
10 2000-2001 4519 146796 20.31 14.11 125970
11 2001-2002 4592 148861 1.62 1.41 126866
12 2002-2003 5336 171151 16.20 14.97 138242
13 2003-2004 6385 189782 19.66 10.89 153858
14 2004-2005 8340 219003 30.62 15.40 193645
15 2005-2006 10841 257833 29.99 17.73 228846
16 2006-2007 14891 310526 37.36 20.44 276711
17 2007-2008 16949 350819 13.82 12.98 313812
18 2008-2009 21242 401336 25.33 14.40 359391
19 2009-2010 24745 479733 16.49 19.53 430013
20 2010-2011 29370 584896 18.69 21.92 527912
21 2011-2012 34586 751486 17.76 28.48 751486
22 2012-2013 37271 855476 7.76 13.84 854825
23 2013-2014 42524 969216 14.09 13.30 968530
24 2014-2015 51497 1072775 21.10 10.68 1072678
25 2015-2016 51497 1161963 0.00 8.31 1176500
26 2016-2017 60554 1338766 17.59 15.22 1302639
27 2017-2018 68700 1465051 13.45 9.43 1465051
28 2018-2019 75152 1630208 9.39 11.27 1630208
29 2019-2020 71366 1845853 -5.04 13.23 1845853
30 2020-2021 59925 1943399 -16.03 5.28 1943399
31 2021-2022 90180 2484807 50.49 27.86 2179655

TN-IT growth Vs NSDP Growth

Sno Financial Year TN-IT collections growth TN-GSDP Growth TN-NSDP
1 1991-1992 42069
2 1992-1993 1.35 16.26 48910
3 1993-1994 20.75 18.24 51643
4 1994-1995 71.24 20.00 61276
5 1995-1996 -7.80 13.49 69720
6 1996-1997 12.80 16.69 79118
7 1997-1998 10.56 13.89 92689
8 1998-1999 20.45 11.81 105728
9 1999-2000 16.79 9.91 112554
10 2000-2001 20.31 14.11 125970
11 2001-2002 1.62 1.41 126866
12 2002-2003 16.20 14.97 138242
13 2003-2004 19.66 10.89 153858
14 2004-2005 30.62 15.40 193645
15 2005-2006 29.99 17.73 228846
16 2006-2007 37.36 20.44 276711
17 2007-2008 13.82 12.98 313812
18 2008-2009 25.33 14.40 359391
19 2009-2010 16.49 19.53 430013
20 2010-2011 18.69 21.92 527912
21 2011-2012 17.76 28.48 751486
22 2012-2013 7.76 13.84 854825
23 2013-2014 14.09 13.30 968530
24 2014-2015 21.10 10.68 1072678
25 2015-2016 0.00 8.31 1176500
26 2016-2017 17.59 15.22 1302639
27 2017-2018 13.45 9.43 1465051
28 2018-2019 9.39 11.27 1630208
29 2019-2020 -5.04 13.23 1845853
30 2020-2021 -16.03 5.28 1943399
31 2021-2022 50.49 27.86 2179655

All India

Year GDP-India Net Colln
1991-1992 552000 15207
1992-1993 630200 18131
1993-1994 731900 20298
1994-1995 868000 26966
1995-1996 955787 33563
1996-1997 1237300 38891
1997-1998 1390000 48274
1998-1999 1598100 46591
1999-2000 1761900 57958
2000-2001 2102376 68305
2001-2002 2281058 69198
2002-2003 2458084 83088
2003-2004 2754621 105088
2004-2005 3242209 132771
2005-2006 3693369 165216
2006-2007 4294706 230181
2007-2008 4987090 314330
2008-2009 5630063 333818
2009-2010 6457352 378063
2010-2011 7674148 445995
2011-2012 9009722 493987
2012-2013 10113281 558989
2013-2014 11355073 638596
2014-2015 12541208 695792
2015-2016 13567192 741945
2016-2017 15362386 849713
2017-2018 17095005 1002037
2018-2019 19010164 1137685
2019-2020 14515958 1028335
2020-2021 13558473 924901
2021-2022 14735515 1383112