Justice Dalveer Bhandari and his suggestions on income tax

Tax-payers must be treated with respect by the tax authorities. Bona fide and genuine mistakes or lapses should not lead to prosecution or undue harassment, Justice Bhandari had said

GN Bureau | November 21, 2017

#Income Tax   #Dalveer Bhandari   #ICJ  

Justice Dalveer Bhandari, who has again been elected to the International Court of Justice, had once made some very practical suggestions on income tax reforms.

In his 2009 speech at the National Tax Conference, Justice Bhandari said that tax laws must be clear and unambiguous.

“The language of the statute must be simple and concise.

“The parliament should legislate long-term taxation policies for ten years or so. The people of this country must be clearly assured the tax policies and tax structure would remain in force at least for a period of ten years so that they can properly plan and arrange their affairs accordingly,” he said.

Justice Bhandari said that there is an urgent need to improve the tax collecting mechanism. “The tax authorities need to be very stern and harsh with people who despite having taxable income are not the assessees but at the same time they must ensure that undue inconvenience and harassment to the honest tax-payers is avoided.”

Tax-payers must be treated with respect by the tax authorities. Bona fide and genuine mistakes or lapses should not lead to prosecution or undue harassment.

An interesting suggestion was that the government must consider that salaried class people be asked to file income-tax return only if they have any other income. “Whatever part of the income the government wants to deduct, it must do so before the payment of salaries. This would avoid inconvenience to a large section of the society and correspondingly the government would be saved of huge staff engaged in collection of taxes from the salaried class employees.”

“The government should adopt pragmatic and prudent approach in tax collection. The government should not spend more money in tax collection process from the people than the actual amount of tax collected. The tax experts must continuously involve in the process of introspection and innovation in order to meet the new challenges thrown by globalization and liberalization. Those who do not innovate are soon discarded,” he added.



Other News

Want to learn the art of politics? There’s a course for it

Twenty-five youngsters with dreams of becoming political leaders – or of contributing meaningfully to governance processes – have begun their exciting journey, in a formal setting of an education institute. The Indian Institute of Democratic Leadership (IIDL), of the Rambhau Mhalgi Prabodhini (

Making sense of facts – and alternative facts

The Art of Conjuring Alternate Realities: How Information Warfare Shapes Your World By Shivam Shankar Singh and Anand Venkatanarayanan HarperCollins / 284 pages / Rs 599 Professor Noam Chomsky, linguist and public intellectual, has often spoken of &ls

The Manali Trance: Economics of Abandoning Caution in the Time of Coronavirus

The brutal second wave of the COVID-19 pandemic in India has left a significant death toll in its wake. Health experts advise that the imminent third wave can be delayed by following simple measures like wearing a mask and engaging in social distancing. However, near the end of the second wave, we witnesse

Govt considers fixing driving hrs of commercial vehicles

Union Minister of Road Transport and Highways Nitin Gadkari has emphasised deciding driving hours for truck drivers of commercial vehicles, similar to pilots, to reduce fatigue-induced road accidents. In a Na

Telecom department simplifies KYC processes for mobile users

In a step towards Telecom Reforms which aim to provide internet and tele connectivity for the marginalised section, the Department of Telecommunications, Ministry of Communica

Mumbai think tank calls for climate action

Raising concerns over rising seawater levels and climate change, Mumbai First, a 25-year-old public-private partnership policy think tank, has written letters to Maharashtra chief minister Uddhav Thackeray, minister for environment and climate change, tourism and protocol, Aditya Thackeray and Mumbai munic

Visionary Talk: Gurcharan Das, Author, Commentator & Public Intellectual on key governance issues


Current Issue


Facebook    Twitter    Google Plus    Linkedin    Subscribe Newsletter