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Journey to New Direct Tax Law [ 22.11.2017 to 11.07.2019]

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In order to review the existing Income Tax Act and to draft a new Direct Tax Law in consonance with economic needs of the country, the Government of India constituted a Task Force on 22nd November, 2017. This task force is preparing draft code after taking suggestions from stakeholders and will present its report to Government on or before July 31, 2019. The scope and limitations of this exercise (Terms of Reference ToR) (i) The direct tax system prevalent in various countries. (ii) The international best practices. (iii) The economic needs of the country and (iv) Any other matter connected thereto. (v) The faceless and anonymised verification/scrutiny/assessment. (vi) The mechanism for system based cross verification of the financial transactions. (vii) Reduction in litigation and expeditious disposal of appeals before the CIT (A), ITAT, High Courts and Supreme Court. (viii) Reduction of compliance burden by simplification of procedures. (ix) Sharing of information between GST, Customs, CBDT & Financial Intelligence Unit (FIU) #pdf
pradeep goyal

on 12 July 2019

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