Income tax reforms in India have played a crucial role in strengthening the fiscal framework, improving revenue generation, and influencing taxpayer behavior. This study examines the impact of these reforms on tax revenue and compliance patterns, with a specific focus on taxpayer awareness, perceived complexity, and behavioral responses. Using a quantitative research approach, primary data was collected from 500 individual taxpayers through a structured questionnaire, supported by secondary data from government reports and policy documents. Statistical tools such as t-tests, chi-square analysis, correlation, and regression were applied to analyze the data and test the hypotheses.

The findings reveal that income tax reforms have significantly enhanced revenue generation and improved taxpayer awareness. However, frequent changes in tax regulations have emerged as a major concern among taxpayers. The study also highlights a dual impact of tax system complexity, where increased complexity encourages compliance among some taxpayers while simultaneously contributing to higher levels of tax evasion among others. The results emphasize the need for a balanced approach in tax policy, focusing on simplification, transparency, and stability. Overall, the study concludes that while income tax reforms in India have been effective, further improvements are necessary to achieve higher compliance and reduce evasion.