Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Business Income and Number of Returns Filed
The dataset contains year-, tax-payer-type-, and income-range-wise total business income of direct (income) taxpayers engaged in business, and the number of returns filed. The types of taxpayers covered in the datasets include Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc., and the range of income covered include rupees zero to 500 crores and above.
Note:
Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income
Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Business Income and Number of Returns Filed
The dataset contains year-, tax-payer-type-, and income-range-wise total business income of direct (income) taxpayers engaged in business, and the number of returns filed. The types of taxpayers covered in the datasets include Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc., and the range of income covered include rupees zero to 500 crores and above.
Note:
Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income
Rows: 1800
Columns: 7
Time period: 2012-13 to 2023-24
Last Updated: 23 September 2026
Data preview
assessment_year
taxpayer_type
business_income_range
business_income
no_of_returns_filed
units
notes
2023-24
Hindu Undivided Family
Less than rupees zero
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 10 Crores and less than or equal to rupees 25 Crores
946.25
59
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 50 Crores and less than or equal to rupees 100 Crores
575.31
8
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 100 Crores and less than or equal to rupees 500 Crores
1367.17
4
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 500 Crores
3111.11
2
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Total
9451.48
119020
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Company
Less than rupees zero
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Company
Equal to rupees zero
586370
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Company
Greater than rupees zero and less than or equal to rupees 1.5 Lakhs
687.59
154701
business_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Company
Greater than rupees 1.5 Lakh and less than or equal to rupees 2 Lakhs
286.36
16473
business_income in rupees crores, no_of_returns_filed in absolute number
The income tax assessment year (e.g., 2023-24) to which the reported business income and return filing figures pertain.
taxpayer_type
String
6
1800
The category or legal classification of the taxpayer, indicating the type of entity filing the income tax return.
business_income_range
String
27
1800
The income bracket into which the taxpayer's declared business income falls, defined by lower and upper rupee thresholds.
business_income
Float64
1525
1625
The aggregate sum of business income reported by the taxpayer group, expressed in rupees crores.
no_of_returns_filed
Float64
1513
1713
The total number of income tax returns filed by the taxpayer group for the given assessment year and income range.
units
String
1
1800
The unit of measurement for the value reported in the row, such as rupees crores for business income or absolute count for returns filed.
notes
String
1
0
Supplementary remarks or clarifications pertaining to the data, if any.
Citation
Ministry of Finance. (2026). Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Business Income and Number of Returns Filed [Data set]. Dataful. https://dataful.in/datasets/20649
