Income Tax Enforcement in India: A Preliminary Analysis
Publication dateJan, 1992
DetailsReport submitted to the TRC.
AuthorsArindam Das-Gupta, Dilip Mookherjee and D. P. Panta
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.