The incorporation of In in SnO2 lattice formed preferred SnO2 (101) and (211) planes. Film annealed at 550 °C for 2 h achieved the lowest resistivity of 0.68 Ω cm. The p-type conductivity of film achieved at the deposition temperature of 300 °C. An average transmittance was about 85% in the visible light. The XPS and PL spectra identified the existence of acceptor In3+in the films.