Apropos of the column TARC and Shome's Wednesday meetings (FE, October 21), the Tax Administration Reform Commission and Wednesday meetings by Dr Shome with industry bodies could be a vehicle to review the tax policies and tax laws in order to bring clarity in such laws. As it is suggested, collaborative or cooperative approach of tax administration which includes a democratic way of interaction by the tax official with the taxpayer may augment non-adversarial tax administration and extricate the taxpayers from the ambiguous and complex tax laws with circumlocative procedures. But such an interaction should be a platform for a fair redressal to the grievances of the taxpayers and not to initiate and confirm deals of bribe for tax evasion. In addition, diligent care should be taken in framing the tax laws taking into account the implementation of GAAR in the year 2016.
Sri Kaliswari College, Sivakasi (Tamil Nadu)