What Uttar Pradesh lacks in tax rate, it makes up with number of tax payers.

What’s the primary reason for not paying income tax? Illegal tax avoidance, too low income to qualify for paying income tax, or smth else?

Edit: found an article about it

Andaman and Nicobar Isles can probably get more tax revenue if the North Sentinelese pay their fair share. But they’re more likely to shoot you with arrows instead, being an isolated civ.