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In India the word CORRUPTION is associated with the bottom line and it will grow day-by-day, which cannot be stopped now. Because it is inserted in the subconscious mind, it is now never going to change. 


So now the question is what is corruption?

In Simple Language “CORRUPTION MEANS MISUSE OF POWER FOR PRIVATE GAIN”. Is it that easy to say? No way, corruption is a form of dishonest or unethical conduct by a person entrusted with a position of authority, often to acquire personal benefit.

It does not seem to be stable. Now, from the following example, you can get an exact idea of what corruption is?


If someone receives a notice from Income Tax for calling Information and data in respective Financial Year. First, they get the fear inside and start consulting with so many people and finally prepare themselves for hearing. Whenever they go for hearing, the mind-set has already come to conclusion, and that is to settle the case. However, they go with all the required documents, then also Assessing Officer may ask some more documents or ask for more information regarding your return. This is the general mentality of AO to waste time, rather, I can say that, to come to their purpose. When you provide all the information correctly then also they may be wanting some money for settling of the case, it generally happens.

This is a practical scenario and this is reality. When you provide the data accurately then also they threaten that you violate the said provision and as per that you may be liable to this amount of penalty and as a lay man we will not be in any position to indulge in all this thing and we also want to settle the case. So I can say that, actually we are also person in crime at that time when we come to conclusion for settling a dispute by providing the amount as they want. Ultimately this is the real practice which is being used by many officers, and therefore the ratio of Corruption will grow day-by-day. No one can deny the same.

So the first Step of corruption starts here and it will catch to the people. No doubt assessee is also a person in crime because he is also ready to settle the case rather to face the situation.

Why is Corruption growing?

This is a big question for all, yes corruption has increased because we want to do that and encourage that. If we legally pass the process as per Act, it amounts to lengthy process and also it may be possible to waste time in the process. So that's why, we are try to resolve the case as early as possible and it is the only reason behind growing corruption day-by-day.

Where is the Corruption?

This is a silly question, because it will be associated with the bottom to top line. So everywhere you will find the same. Not only in India it is a big question for all over the World. However, India ranks 76th in global corruption index.

How to remove Corruption?

There is no way to remove corruption. However, effort will be taken to reduce the same.

The question is how?

Simple way, to make the Law stronger, remove the interference of people with Public Authority in the procedure and system (Which seems to be a great challenge, but yes efforts are taken for that, as Recently Finance Minister said, in GST efforts are taken to remove the Interference of people with Authority) and reduce penalty in case of breach of Law. Let's try to understand it better with example.

Example !!

If you are driving a bike, suddenly one call will come to you and you pick up your Mobile Phone while driving your bike and suddenly traffic police come to you and catch you in the same situation, what is your reaction?

Sure you are a person in crime. And as per Law you were caught while talking on Phone and simultaneously driving a bike, you must be liable for a penalty of Rs. 1000/-. Now if officer asked for PUC and if you don't have the same, then another penalty of Rs. 200/-. I am not considering the penalty for violation of Driving license. Because it is quite common and everyone owns that.

Actual Penalty of Rs. 1200/- while as a common man what is your expression? You deny to pay the penalty!! But obviously. And ask for settlement!

Is it Right?

Yes, most of us or I can say that, 99% people do such things. And it finally ends with settlement. So you are arguing with the respective officer and request for not issuing Challan for crime. So what is the demand of the said officer. He will ask money for that and we are ready to pay the money. This is Current scenario. Same way, we are ready to pay an amount of Rs. 100/- or may be more if circumstance arises instead of Actual Amount of Rs. 1200/-. So this is the reality and first step for entering into Corruption.

Same way when we are going through for Scrutiny our first preference is to complete the said process as early as possible. It is general practice of the Income Tax officer to call for 3 to 4 meetings and after that they will start asking the bribe for completion of said Scrutiny. And yes, but obviously, our intention is also same like that. Such things one can learn only by practical experience.

However this is general practice, not everyone will be doing that, some officer must follow the Strict Rules, irrespective of the Circumstances. So, this practice needs to be implemented across India.

Same process will happen in case of Demonetization, a recent initiative started by Government. Many people who has reference take the money from Bank easily while poor people have to wait for their turn in a long queue. This is not good at all, I have already said the same thing in my previous Article also.

After that, a lot of search has been initiated by Department and  they have caught many people who are doing such practices and collected huge amount from them. Actually, the question is “Why the system is not SAME for ALL?" So this is practically what happens which no one has discussed, why? I don't know but yes this is absolutely true.

Now the big question is who are providing such money to them. Ultimately, its the bank officer.

Now I just noticed, If you visit the Center of IT i.e. “AAYAKAR BHAVAN", if you have noticed carefully then you shall find one board at the entrance gate in which it was written as, if any officer Asking for Bribe you need to directly contact with Anti-Corruption Bureau, this is just written not practically enforced. This is what need to be implemented.

I am not just arguing on same but actually, we as Citizens also need to ensure with law. Because whatever our Act will be, it will empower the other person to do the same.

Practically, we are the ones who have actually increased the corruption. Because, we want to close the process or settle the case as early as possible, by providing some money to Public Authority.

What are the options available to remove corruption?

First, Law should be made stronger and remove the huge penalty for smaller violations. Change the system with corrupt mind people and also make harsh punishment with imprisonment if someone caught with corrupt practices.

No doubt it will take time to change the system, but surely, we will succeed if we are on the right way.

This is a small step towards corruption but will ensure the benefits at last, to all the Indians in future.


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(Service Tax, Stamp Duty and Exchange Compliances)
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