Quick Summary
In a major policy push toward taxpayer-friendly governance, NITI Aayog has proposed decriminalising several minor offences under the new Income-tax Act, 2025, urging a shift from a punitive tax regime to one grounded in trust, fairness, and voluntary compliance. The think tank's latest working pape
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FAQ :
NITI Aayog proposes decriminalising several minor offences under the new Income Tax Act, 2025, shifting focus from criminal prosecution to civil or administrative penalties for procedural or technical lapses.
The proposal aims to foster a taxpayer-friendly governance system based on trust, fairness, and voluntary compliance, reducing taxpayer anxiety and unnecessary litigation.
Criminal prosecution should be reserved only for serious offences such as fraud or wilful tax evasion.
The old Act had 54 criminal offences, while the new Act reduces this to 35. NITI Aayog recommends decriminalising 12 of these to further simplify the system.
Potential benefits include improved ease of doing business, reduced overcriminalisation, unclogged courts, and a more predictable and transparent tax environment.
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