The tax structure in India is divided into two categories that are direct tax and indirect tax. The taxation system is such that the taxes are levied by the central government and the state government some minor taxes are also levied by the local authorities such as the municipality and local authority. The implementation of both taxes differs. You pay some directly, like the cringed income tax, corporate tax and wealth tax, etc. while you pay some tax pay indirectly like goods and service tax. The systems of tax in the world fall into main categories: Regressive, proportional, and progressive. Two of these systems impact high- and low-income earners differently. Regressive taxes have a greater impact on lower-income individuals than the wealthy. India has a structured tax system and the importance of taxes is defined by two attributes progressive and propositional. It is progressive in that the tax levied at increasing rates to increasing brackets of income and revenue for direct taxation type. And on other hand, indirect tax is considered regressive because it makes no such distinctions as rich or poor, everyone is treated equally and made to pay equal tax for goods and services they consume. India’s tax system is regressive with heavy dependence on indirect tax. India offers a well-structured tax system for its population. Taxes are the largest sources of income for the government. This money is deployed for various purposes and projects for the development of the nation. The association between the taxpayer’s attitudes of adhering to tax laws caused by covid -19 is unknown before this period and has never been experienced before. The purpose of this investigation is to study the impact of covid -19 on taxpayers and the attitude of all taxpayers during the covid-19 situation. And the second purpose of this research paper is to study regarding awareness of Indian taxpayers. Because in India many taxpayers are thinking about tax is government revenue and is there tax evasion, tax fraud, etc. is allow so, therefore, taxpayers have to think income less over expenditure and file-less tax return and then as per they taking untrue advantage but they don't know who is government, as per constitution we are the government. So in this situation, we are acting falsely with ourselves because we are a citizen of India. And the third objective is to study per government budget yearly announcing new amendments in taxation policy.