Limning India’s tax terrorism saga

Rajat K. Deb
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Abstract

Purpose This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen. Design/methodology/approach The study gas adopted descriptive viewpoints supported by empirical evidence. Findings Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially. Originality/value The paper is an original one and free from plagiarism.
勾勒出印度的税务恐怖主义传奇
目的本研究旨在解释印度税务人员以税收为名骚扰纳税人的故事。设计/方法/方法本研究采用了有经验证据支持的描述性观点。根据该法案最近的修正案,132(1)、132(1a)和153 a等大量条款授权税务官员在不解释原因的情况下进行突击搜查,要求重新评估10年前的案件,并大幅增加了违约期的罚款金额。原创性/价值这篇论文是原创的,没有抄袭。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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6
审稿时长
10 weeks
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