{"title":"Limning India’s tax terrorism saga","authors":"Rajat K. Deb","doi":"10.1108/XJM-08-2020-0094","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.\n\n\nDesign/methodology/approach\nThe study gas adopted descriptive viewpoints supported by empirical evidence.\n\n\nFindings\nPursuant 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.\n\n\nOriginality/value\nThe paper is an original one and free from plagiarism.\n","PeriodicalId":34603,"journal":{"name":"Vilakshan XIMB Journal of Management","volume":"185 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Vilakshan XIMB Journal of Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/XJM-08-2020-0094","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
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.