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.
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.
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 |
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 |
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 |
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 |