Evolution of Personal Income Tax Structure in India (2010-2026)

This study looks at how the personal income tax system in India has changed between 2010 and 2026. During these years, the system gradually shifted from being complex and difficult to understand to becoming simpler and more user-friendly. Earlier, taxpayers had to depend heavily on various deductions and exemptions to reduce their tax burden. Over time, the focus moved toward making the structure clearer and easier to follow.The government also made efforts to improve the overall experience of taxpayers by introducing digital systems that reduced paperwork and simplified the filing process. These changes encouraged more people to file their returns and become part of the formal tax system. As a result, both tax collections and the number of taxpayers increased steadily over the years.Overall, the evolution of the personal income tax system reflects a continuous effort to balance fairness, simplicity, and revenue growth. The reforms aimed not only at increasing government income but also at building trust, improving transparency, and making tax compliance less burdensome for ordinary citizens. Abstract