Income Distribution, Tax Yield and Progression in Income Taxation Anupam Gupta An analysis of the data on personal income-tax assessments, presented in the All-India Income-lax Revenue Statistics, shows that there is a direct relationship between the overall average rate of tax and the concentration of income among the taxpayers. The concentration of income among the assessees under personal income taxation in India showed a tendency to fall over the years 1957-52 to 1964-65, and this mainly explains the falling tendency of the overall rate of tax to fall over these years.