Income tax is a vital source of government revenue and plays a significant role in ensuring fiscal stability, economic growth, and equitable income distribution. This research paper presents an analytical study of net income tax collection in India with special reference to non-corporate assessees, including individuals, Hindu Undivided Families (HUFs), partnerships, and other non-corporate entities. The study aims to examine trends in income tax collection, compliance behaviour, and the effectiveness of policy and digital reforms in enhancing revenue mobilisation from this segment. The study is based on secondary data collected from authentic and reliable sources such as the Income Tax Department of India, Central Board of Direct Taxes (CBDT), Reserve Bank of India (RBI), Economic Surveys, and other published government reports. A descriptive and analytical research design is adopted, combining quantitative analysis of tax collection trends with qualitative assessment of policy measures and administrative reforms. Statistical and graphical tools are proposed to analyse growth patterns, category-wise contribution, and compliance improvements among non-corporate taxpayers. The findings indicate a steady increase in net income tax collection from non-corporate assessees over the study period, particularly following the introduction of digital initiatives such as e-filing, pre-filled tax returns, and online compliance systems. Individual taxpayers constitute the largest share of non-corporate tax revenue, while overall compliance levels have improved significantly due to simplification and digitalisation of tax procedures. However, challenges such as tax evasion in the informal sector, limited tax literacy, and digital access constraints—especially in rural areas—continue to affect optimal revenue realisation. The study concludes that although recent reforms have strengthened the efficiency and transparency of the income tax system, further policy efforts are required to broaden the tax base, enhance taxpayer awareness, and promote inclusive digital participation. The results of this study provide useful insights for policymakers in formulating effective strategies to improve income tax compliance and revenue collection from non-corporate assessees in India.