https://economictimes.indiatimes.com/blogs/taxable-talk/ensuring-tax-transparency-systematically/

Tax avoidance, tax corruption, money laundering and other forbidden financial transactions threaten the development by reducing revenue collection. Forbidden financial transactions are of concern to all but particularly to performing governments as these transactions steal resources that could finance countries long-term development projects.

Enormous progress has been made to ensure tax transparency and tax friendly approach of tax department. Along with actions are being taken to improve tax authorities’ abilities to prevent, discover and disrupt tax evasion and avoidance. Tax transparency cannot be achieved unless corruption is removed. Tax Department has taken following actions in their resolve to further improve and implement transparency and exchange of information:

Tax scrutinies are divided into Limited scrutiny and Normal Scrutiny. In limited scrutinies, tax officer cannot ask any other information or document. Tax scrutinies are selected based on computerized selection.

Assessee has the flexibility to share all documents/ required information through online portal instead of personal visit. Tax officer cannot insist on personal visit.

Focus on prompt redressal of public grievance. Whenever, a grievance petition is received by any office other than the Grievance Cell, the original petition has to be sent to the Grievance Cell concerned. The officer receiving the petition shall keep a copy of the same and immediately act on it. A compliance report has to be sent to the Grievance Cell through proper channel, on the basis of the action taken.

Enforcing higher standards of accountability in officers and staff of the department by taking disciplinary action against erring persons in selected cases. Already Government has compulsory retired many officers in tax department with questionable integrity.

Tax Tribunals will not accept any appeal from Tax department where demands are below Rs.50 lacs. This will end harassment of tax assesses.

Focus is now more on effective intelligence gathering and analysis rather than tax officer’s judgement.