• Swati Yadav
• **Prof.Madhurima Lall

This study has been conducted to analyze the relative contribution of two broad categories of tax i.e. direct and indirect tax to total tax revenue of Union Government of India .This research is based on secondary data. Annual time series data were sourced from RBI’s handbook of statistics on Indian economy and other published resources. The study spanned a period of 28 years from 1991-92 to 2018-19. Time Series and simple percentage analysis has been used to analyze data of direct and indirect tax .Data has been represented using tables and line charts. It is concluded on the basis of this study that the proportion of central direct tax to total central tax revenue has increased year by year whereas central indirect tax contribution has decreased since 1991-92. It can be considered as a positive development as direct taxes are more equitable and just in impact as compared to indirect taxes.

Direct Tax, Indirect Tax, Trends & Patterns

"A CRITICAL ANALYSIS OF TAX REVENUE OF CENTRAL GOVERNMENT IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.486-498, May 2019, Available :http://www.jetir.org/papers/JETIR1906P71.pdf

"A CRITICAL ANALYSIS OF TAX REVENUE OF CENTRAL GOVERNMENT IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp486-498, May 2019, Available at : http://www.jetir.org/papers/JETIR1906P71.pdf