Net Direct Tax refers to the taxes collected by the government directly from individuals or entities, without the involvement of any intermediary. These taxes are usually paid on income, wealth, or corporate profits. Here are some points explaining the concept of Net Direct Tax and its growth rate:

• Net Direct Tax is a significant source of revenue for any government as it directly affects the citizens and businesses in a country.
• The Net Direct Tax collection in India has seen a gradual increase in recent years, with a growth rate of around 19.5% in the Financial Year 2021-22 (as per data released in August 2021).
• The Net Direct Tax collection for FY 2020-21 was 9.45 lakh crore, which was significantly lower due to the pandemic-induced economic slowdown.
• Individuals and businesses with higher income or profits are usually liable to pay higher Net Direct Taxes as per the income tax slab rates and corporate tax rates specified by the government.
• The government collects Net Direct Taxes through various methods such as TDS, Advance Tax, Self-assessment Tax, and Tax Collected at Source (TCS).

Overall, Net Direct Tax plays a crucial role in generating revenue for government expenditure and development projects, and its growth rate is an essential indicator of the country's economic progress.