India ranks 158th on the ease of paying taxes, well below the South Asian average. It fares far better than its South Asian peers in the time spent on complying with tax requirements, at 264 hours per year.
But the tax regime is cumbersome requiring 59 separate payments per year. It is still very expensive, with more than 81.1% of commercial profits payable in tax. The result is significant tax evasion and avoidance.