Limning India’s tax terrorism saga

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.

Keywords

• judiciary
• taxpayers
• assessing officers
• income tax act
• tax terrorism
• e62
• h25