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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