Advanced International Journal for Research

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Volume 7 Issue 5
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A Comparative Study on Tax Planning Practices Adopted by Individual Taxpayers in Rajasthan State

Author(s) Dr. Neelu Jain
Country India
Abstract Tax planning is an essential component of personal financial management and plays a significant role in reducing tax liability through legal means. In India, the increasing complexity of tax laws, changing tax structures, and availability of various deductions under the Income Tax Act, 1961 have encouraged individual taxpayers to adopt different tax planning strategies. The present study examines the tax planning practices adopted by individual taxpayers in Rajasthan State and analyzes the awareness, preferences, and utilization of tax-saving instruments among taxpayers belonging to different income and occupational groups.
The study is descriptive and analytical in nature. Both primary and secondary data have been used for the research. Primary data were collected through a structured questionnaire from taxpayers including salaried employees, businessmen, professionals, and self-employed individuals residing in Rajasthan. Secondary data were collected from research journals, books, government reports, CBDT publications, and online databases.
The findings reveal that taxpayers prefer traditional tax-saving instruments such as Life Insurance Premiums, Public Provident Fund (PPF), National Pension Scheme (NPS), Health Insurance, and Housing Loan deductions. The study also highlights that awareness regarding tax planning provisions differs according to educational qualification, income level, and occupation. Taxpayers increasingly depend on chartered accountants and digital tax platforms for tax-related decisions. The introduction of the new tax regime has influenced taxpayer preferences due to simplified tax structures and reduced compliance burden. The study concludes that financial literacy and awareness programs can improve tax planning efficiency and promote legal tax compliance among individual taxpayers in Rajasthan State.
Keywords Tax Planning, Individual Taxpayers , Tax Saving Instruments , Rajasthan State, Income Tax Management
Published In Volume 7, Issue 5, September-October 2026
Published On 2026-09-22
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E-ISSN 3048-7641
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