
Harassment of taxpayers is also caused by fixing collection targets for individual officers. When 90% of collection comes from advance tax and TDS, 5% from self-assessment tax and only 5% from post-assessment collections, there is no necessity to allot collection targets to individual officers. The US did away with individual collection in 1959, but tax collection has not stopped.
from Economy-News-Economic Times https://ift.tt/2MkOeMV
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