India, a developing nation brimming with immense growth potential, stood poised for economic expansion as per the Economic Survey's projections, anticipating a growth rate of 7-7.5% for the fiscal year 2018-19. In recent years, India had been a beacon of rapid economic growth, boasting rates between 7-8%, making it the world's fastest-growing economy. In such countries, governments shoulder numerous responsibilities encompassing economic and social transformation, security, national image enhancement, resource utilization, and more. Fulfilling these duties necessitates substantial financial resources, with revenue forming the bedrock of all governmental economic endeavors. Taxes, as a vital component, constitute the primary source of government revenue. According to Dalton's perspective, taxes wield a profound influence on growth and development by affecting the allocation and availability of resources. India employs a three-tier federal tax structure, clearly demarcating authority among the Central Government, State Government, and Local Bodies. The Indian Constitution, in Article 265, explicitly decrees that taxes can only be levied or collected in accordance with the law. Article 246, in conjunction with Schedule 7, allocates legislative powers between the Central (Parliament) and State Government (State Legislative) through three distinct lists. Taxes represent an obligatory commitment imposed by a public authority, irrespective of the specific quantum of services rendered to the taxpayer and not as a punitive measure for any legal transgression. Taxation stands as a perpetual instrument for revenue collection, with the collection of taxes classified into direct and indirect taxes. Income tax falls within the domain of direct taxation. A well-structured tax system is one where the proportion of direct taxes surpasses that of indirect taxes, underscoring the significant impact of direct taxes on government revenue and its citizens. Acknowledging the pivotal role of direct taxes, it becomes imperative to subject them to periodic analysis. Notably, a review of existing literature underscores the dearth of exhaustive and in-depth research on the perception of individual tax assessors toward India's direct tax system. Therefore, this study's primary objective is to scrutinize the influence of taxation on the Indian economy's growth trajectory. The analysis within this study unfolds across four distinct sections, with a focus on investigating the relationship between direct taxes and the Indian economy, as well as exploring the connection with indirect taxes.