In this study, tin oxide (SnO2) solution mixtures containing indium (In) of 0%, 3%, 7%, 15%, and 30% were used to fabricate In- and N-codoped SnO2 films on glass at 400 °C using an ultrasonic spray pyrolysis method combined with thermal annealing at 600 °C and post nitrogen plasma treatment. X-ray diffraction analysis demonstrated that the incorporation of elemental In in the SnO2 film primarily induces the evolution of crystalline phases from In-doped SnO2 to Sn-doped In2O3, depending on the doping concentration. Upon exposure to N plasma, the dark current dramatically increases in proportion to the treatment duration (5-40 min); the dark current can be enhanced for the 3% and 7%-doped samples by as much as 3 orders of magnitude compared to the untreated samples. Hall measurements confirmed that hole carriers could dominate the SnO2 host matrix to promote p-type properties at a low In content (3% and 7%) with an increase in resistance compared to undoped samples. However, samples with higher In content (15% and 30%) showed the opposite trend, due to the formation of a secondary phase of n-type In2O 3. X-ray photoelectron spectroscopy was used to probe the incorporation and dissociation of chemical bonds between the doped In and N atoms in the SnO2. Moreover, depth profile measurements showed a correlation between the elemental compositions and elemental distributions of the codoped SnO2 film. Current-voltage (I-V) characterization revealed the improved behavior of heterojunction diodes consisting of a p-type (In, N)-doped SnO2 thin film deposited on n-type ZnO nanorod arrays.