Tax Compliance of SME’s with Impact of “MAKE IN INDIA”

This paper talks about how the concept of “MAKE IN INDIA” helped the small and medium scale enterprises in performance and tax compliance and benefits obtained in the area of income tax and indirect tax. We have compared and analyzed the sales or revenue data between pre and post “MAKE IN INDIA” we have taken the sample size of four small and medium scale companies and taken their financial statements and analyzed the total tax paid to government with respect to their total sales and growth. As India is manufacturing hub it will boost and shall continue to boost the manufacturing market throughout the country. As Make in India focuses on manufacturing in India and selling all over the world market and increasing profitability to Indian manufactures, also bring monetary resources into countries economy. We have also considered indirect taxes in India i.e. GST (goods and services tax) which has a major impact on almost all small and medium enterprises for analyses.