India does not have the lowest reported number of deaths per million:
According to the same source the OP linked to, when sorting by population
China: population: 1,439,323,776 total deaths: 4,634 deaths per 1M pop: 3
India: population: 1,385,752,793 total deaths:139,473 deaths per 1M pop: 101
USA: population: 331,828,037 total deaths: 283,072 deaths per 1M pop: 853
Indonesia: population: 274,748,198 total deaths: 17,479 deaths per 1M pop: 64
I won't attempt to judge how credible/complete all of these numbers are. But the numbers India reported are neither on the topmost nor on the lowest end - there are countries which have reported more deaths, and there are countries which have reported less deaths.
If we are talking about the rate of deaths per confirmed cases:
India currently reports
closed cases 9,155,516
which is ~1.54% death per case (rounded to 2% in the UI).
There are several countries that report less deaths, e.g. Austria:
closed cases 247,426
~1.47% (rounded to 1% in the UI)
both as of 2020-12-04. Still close, but lower.
And then, of course, there are several countries which have not reported any deaths due to covid19 at all, e.g. Vanuatu, which had exactly 1 case and no death.