An autonomous research institute under the Ministry of Finance

 

Publications

Income Tax Enforcement in India: A Preliminary Analysis

Publication date

  • जन, 1992

    • Details

    Report submitted to the TRC.

    Authors

    Arindam Das-Gupta, Dilip Mookherjee and D. P. Panta

    Abstract

    An analysis of enforcement practices in India considering the information system on potential assesses, assessment procedures and follow-up in terms of appeals, penalties and prosecution are studied in this report on the basis of a field survey of five income tax ranges as well as secondary data sources. Suggestions are made on all these aspects for the improvement of enforcement.

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