[This article](https://timesofindia.indiatimes.com/readersblog/justlearning/behavioral-solution-for-tax-compliance-in-india-27095/) suggests the compliance rate is about 11.6% [Das-Gupta et al. (1995)](https://www.sciencedirect.com/science/article/abs/pii/0305750X9500098W) suggesting higher compliance rates than above, but their data is dated. [Tagat (2019)](https://sabeconomics.org/journal/RePEc/beh/JBEPv1/articles/JBEP-3-1-4.pdf) with an estimate, plus a good review of other studies.
This article suggests the compliance rate is about 11.6%
Das-Gupta et al. (1995) suggesting higher compliance rates than above, but their data is dated.
Tagat (2019) with an estimate, plus a good review of other studies.