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Nilanjan Bhowmick AIR 3, CSIR NET (Earth Science)
Nidhi taparia Best Answer
While such questions need a year of reference, this particular one doesn't. The answer is Corporation Tax or Corporate Tax. It is not only the biggest direct tax source of revenue, it is the biggest source of revenue in general. In the Budget speech 2019-20, Finance Minister stated that Corporation Tax contributed 21 paise to each rupee earned. That means this tax was 21 percent of whole govt revenue.