Indium oxide thin films were fabricated by electron beam evaporation method. Two different methods viz. thermal and ion irradiation were employed to tailor the structural and optical properties. One set of samples was annealed at various temperatures (300, 400, 500 and 600 • C) to obtain the crystallinity. Another set of samples (as-deposited and 600 • C annealed film) was irradiated with 120 MeV Ag ions, at different ion fluences (i.e.1 × 10 11 , 1 × 10 12 and 1 × 10 13 ions-cm −2 ). The structural changes were monitored by X-ray diffraction and optical properties were investigated by using UV-visible spectroscopy and photoluminescence spectroscopy. Thermal annealing of as-deposited films leads to the improvement in crystalline indium oxide phase, whereas ion irradiation resulted in the formation of crystalline indium phase. Transparency of as-deposited films improves upon thermal annealing (from 70% to 89%) whereas, ion-irradiation of crystalline indium oxide film leads to a reduction in transparency (89% to 60%) at higher fluence. Moreover, irradiation of crystalline indium oxide film gives an emergence of a broad and highly intense PL emission peak in the visible region (∼680 nm). Our results indicate that a desired combination of properties can be achieved by varying the ion fluence for the further possible applications in luminescence devices.Indium oxide (In 2 O 3 ) is an n-type wide bandgap semiconductor (E g ∼ 3.7 eV) 1 with a remarkable combination of good electrical conductivity and high transparency in the visible region. Thin films of indium oxide (IO) are superior to other transparent conductors because of their high mobility 10-75 cm 2 V −1 s −1 with a carrier density of 10 19 -10 20 electrons cm −3 , widely used in many applications such as liquid crystal displays and photovoltaic devices. [2][3][4][5] Additionally, it is extensively used in the optical coating technology such as anti-reflection coatings and high-reflectivity mirrors because of good thermal stability. Therefore, it becomes essential to investigate its optical properties as a function of thermal treatment. By examining the optical characteristics such as bandgap and photoluminescence, one can get an idea about the structural modifications, stress relaxation, defect states within the material. Moreover, a light emission property of the oxide materials has attracted attention not only from technological point of view but also because of the underlying physics to understand the source of photoluminescence (PL) in these materials. 6-9 Zinc oxide (ZnO) is the most studied material, 10 whereas PL in indium oxide (IO) is seldom reported and the origin of emissions is still controversial. 8,9,[11][12][13] Generally, it is assumed that the visible emission in metal-oxide semiconductors is originated by disordered structure. 7,8,10 However, origin of PL in IO has been a topic of debate over a decade. Kumar et al. 9 investigated the optical properties of IO octahedron samples and observed that indium interstitials (In i +3 ) plays a significa...