The 47-year-old star was number one in the list, which ranks celebrities on the basis of their income and popularity, ahead of Salman Khan and Amitabh Bachchan.
Forbes India estimates that the Jab Tak Hai Jaan star earned Rs 202.8 crore between October 2011 and September 2012.
The list ranks celebrities across eight categories - film actors, directors, sport stars, TV personalities, singers/musicians, authors, models and comedians. The list also includes cricketers MS Dhoni, Sachin Tendulkar and Virender Sehwag.
Kareena Kapoor and Katrina Kaif are the only women to feature in the top ten, at 7 and 10 respectively, while Matru Ki Bijlee Ka Mandola actress Anushka Sharma and tennis star Sania Mirza made it into the top 50.
Khan also recently featured on the cover of Outlook Turning Points magazine.
Forbes India's Celebrity 100 top ten is as follows:
1. Shah Rukh Khan
2. Salman Khan
3. MS Dhoni
4. Akshay Kumar
5. Amitabh Bachchan
6. Sachin Tendulkar
7. Kareena Kapoor
8. Virender Sehwag
9. Virat Kohli
10. Katrina Kaif
Photo gallery - Shah Rukh Khan's career in pictures:
Copyright: PA Images Rafiq Maqbool/AP