Viewers were furious after Clarkson staged a series of Carry On style digs at India's trains, toilets, clothing, food and history, The Daily Mail reported.
At one point, the controversial presenter ridiculed the unhygienic conditions and lack of sanitation among the poor by driving around the slums in a Jaguar fitted with a toilet.
A spokesman for the BBC said they have been 23 complaints about content "offensive to India" in the programme, which was broadcast on Wednesday evening.
She added: "If viewers or religious groups want to complain, they can complain to the BBC. We won't be responding through the media."
Clarkson was earlier involved in another controversy earlier this month.
Clarkson was forced to apologise after saying striking public sector workers should be shot in front of their families during an appearance on The One Show on BBC1.
After his latest act, many viewers, however, took straight to social networks and internet message boards to voice their objections about the show, in which the Top Gear team set out to boost British trade links with the subcontinent.
In one scene on the programme, Jeremy Clarkson was seen stripping off his trousers in front of two Indian dignitaries to show them how to use a trouser press, the report said.
In another shocking set-piece, the Top Gear team put banners promoting British industry on trains.
One read, 'British IT is good for your company', and another, 'Eat English muffins'.
But the messages turned obscene when the carriages of the trains split.
Adding insult to injury, the latest programme was shown just two days after the murder of Indian student Anuj Bidve in Salford on Boxing Day, the daily said.