Excerpts from an article
In Hinduism, with its emphasis on reincarnation, the concept of Heaven is not as prominent.
While heaven is temporary (until the next birth), the permanent state that Hindus aspire is Moksha. Moksha is seen as the soul's liberation from the cycle of life and death, a re-establishment in one's own fundamental divine nature and may include union with or joining God. Entry into heaven (Swarga logam) or hell (Narakam) is decided by the Lord of death Yamaraja and his karmic accountant, Chitragupta, who records the good and bad deeds of a person during his lifetime. It must be noted that Lord Yama and Chitragupta are subordinate to the Supreme Lord Ishwara (God) and work under his directions. Entry into heaven is only dependent on one's actions in the previous life and is not restricted by faith or religion. The ruler of heaven, where one enjoys the fruits of one's good deeds, is known as Indra and life in that realm is said to include interaction with many celestial beings (Gandharvas).
In Hinduism, there are contradictions as to whether or not there is a Hell (referred to as 'Narakam' ). For some it is a metaphor for a conscience. But in Mahabharata there is a mention of the Pandavas and the Kauravas going to Hell. Hells are also described in various Puranas and other scriptures. Garuda Purana gives a detailed account on Hell, its features and enlists amount of punishment for most of the crimes like modern day penal code. It is believed that people who commit 'paapam' (sin) go to Hell and have to go through the punishments in accordance with the sins they committed. The God Yamaraja, who is also the God of death, is the king of Hell. The detailed accounts of all the sins committed by an individual are supposed to be kept by Chitragupta who is the record keeper in Lord Yama's court. Chitragupta reads out the sins committed and Lord Yamaraja orders the appropriate punishments to be given to the individuals. These punishments include dipping in boiling oil, burning in fire, torture using various weapons etc. in various Hells. Individuals who finish their quota of the punishments are reborn according to their karma. Generally, all created ones are imperfect and thus have at least one sin to their record, but if one has led a generally pious life, one ascends to Heaven, or Swargam after a brief period of halt in Hell.
Balasubramanian