透過改革審查鼓勵自願申報

最近的提議表明，納稅人往往不願意報告更高的收入，因為擔心加強審查和額外的稅收要求。

Recent proposals in the realm of direct tax administration aim to encourage voluntary compliance, expand the tax base, and streamline processes. Here's a closer look at some key suggestions:

最近在直接稅收管理領域提出的建議旨在鼓勵自願遵守、擴大稅基和簡化流程。以下是一些關鍵建議的詳細介紹：

Encouraging Voluntary Filing by Reforming Scrutiny

透過改革審查鼓勵自願申報

Certain proposals highlight that taxpayers often hesitate to report higher incomes due to concerns over increased scrutiny and additional tax demands. This “every return is suspicious” environment is seen as a hindrance to voluntary compliance. At the same time, it remains crucial to maintain rigorous checks on those who deliberately exploit legal loopholes.

某些提案強調，由於擔心加強審查和額外稅收要求，納稅人往往不願意報告更高的收入。這種「每次退貨都是可疑的」環境被視為自願遵守的障礙。同時，對那些故意利用法律漏洞的人進行嚴格檢查仍然至關重要。

To strike a balance, authorities could shift to a more risk-based and data-driven scrutiny system rather than blanket assessments. This approach would encourage honest disclosures and reassure taxpayers that genuine errors will not lead to harsh penalties—even as willful evasion is tackled firmly.

為了取得平衡，當局可以轉向更基於風險和數據驅動的審查系統，而不是一攬子評估。這種方法將鼓勵誠實的披露，並使納稅人放心，即使故意逃稅受到堅決打擊，真正的錯誤也不會導致嚴厲的處罰。

Stricter PAN Requirements

更嚴格的 PAN 要求

One set of recommendations aims to bring more individuals into the tax net by making PAN mandatory for property transactions above ₹1 lakh, reducing the TDS threshold for real estate sales from ₹50 lakh to ₹1 lakh, and requiring PAN during building plan approvals above 500 sq. ft.

一組建議旨在透過以下方式讓更多個人納入稅網：對10 萬盧比以上的房地產交易強制執行PAN，將房地產銷售的TDS 門檻從500 萬盧比降低至10 萬盧比，並在上述建築計劃審批期間要求PAN 500 平方英尺

While linking major transactions directly to tax authorities could strengthen oversight, significantly lowering thresholds might flood the system with minor transactions and renovations, creating unnecessary bureaucratic hurdles for law-abiding taxpayers. Effective data-processing infrastructure would be crucial to ensure real benefits in transparency without overwhelming genuine filers.

雖然將大額交易直接與稅務機關聯繫起來可以加強監管，但大幅降低門檻可能會導緻小額交易和整修充斥整個系統，為守法納稅人帶來不必要的官僚障礙。有效的資料處理基礎設施對於確保透明度的真正好處而不壓倒真正的申報者至關重要。

Wire Transfer Mandate for Real Estate Transactions to Curb Cash Deals

房地產交易電匯授權以遏制現金交易

In an effort to crack down on unreported deals, it has been proposed that any real estate transaction over ₹50,000 be conducted exclusively via digital means. Such a move could deter cash-based dealings and make high-value transfers easier to track.

為了打擊未報告的交易，有人建議任何超過 50,000 盧比的房地產交易只能透過數位方式進行。此舉可能會阻止現金交易，並使大額轉帳更容易追蹤。

However, some observers argue that a ₹50,000 cutoff is too low, particularly in regions lacking robust digital infrastructure. A phased rollout or transitional measures could prevent unintended burdens on smaller transactions while ensuring more significant evasions are addressed.

然而，一些觀察家認為 50,000 盧比的門檻太低，特別是在缺乏強大數位基礎設施的地區。分階段推出或過渡措施可以防止小額交易遭受意外負擔，同時確保解決更重大的逃稅問題。

Time-Bound Disposal of Petitions and Appeals

請願書和上訴的有時限處理

Certain proposals call for imposing strict 30-day deadlines on rectification petitions, condonation petitions, and revisional orders, aligning these with the payment deadlines that taxpayers already face. Expedited decision-making could spare taxpayers the financial and emotional strain of paying disputed amounts or accruing interest while awaiting outcomes.

某些提案要求對整改申請、寬恕申請和修訂令施加嚴格的 30 天期限，使這些期限與納稅人已經面臨的付款期限保持一致。加快決策可以使納稅人免受在等待結果期間支付有爭議金額或應計利息的財務和情感壓力。

However, without sufficient staffing, specialized training, and robust digital support, these deadlines could transform into new administrative hurdles instead of effectively streamlining the process.

然而，如果沒有足夠的人員配備、專業培訓和強大的數位支持，這些截止日期可能會轉變為新的行政障礙，而不是有效簡化流程。

Rationalizing Tax Provisions and Regimes

合理化稅收規定和製度

Among various reform ideas, raising the basic exemption limit to ₹5 lakh (with higher thresholds for senior citizens) could alleviate compliance burdens for lower-income groups, though it may reduce total tax collections unless other revenue sources are strengthened.

在各種改革想法中，將基本免稅限額提高到 50 萬盧比（對老年人的門檻更高）可以減輕低收入群體的合規負擔，儘管除非加強其他收入來源，否則可能會減少稅收總額。

Additionally, the 20% TCS on foreign travel has been labeled disproportionate, as it appears to penalize travelers rather than functioning as an effective monitoring tool. Some commentators also advocate standardizing Presumptive Taxation (Sections 44AD, 44ADA, 44AE), including lower percentages for digital receipts, to encourage cashless transactions.

此外，對出國旅行徵收 20% 的 TCS 被認為是不成比例的，因為它似乎是在懲罰旅行者，而不是起到有效的監控工具的作用。一些評論員還主張標準化推定稅（第 44AD、44ADA、44AE 條），包括降低數位收據的百分比，以鼓勵無現金交易。

Simplifying E-Proceedings and Appeals

簡化電子訴訟和上訴

Recent recommendations focus on eliminating the need for manual filings in e-appeals and improving the e-proceedings portal to sort notices by assessment year and highlight new notices first. A robust mail-tracking system would also confirm receipt of notices and taxpayer responses.

最近的建議重點是消除電子上訴中手動提交的需要，並改進電子訴訟程序門戶，以按評估年份對通知進行排序並首先突出顯示新通知。強大的郵件追蹤系統還將確認收到通知和納稅人的答覆。

While digital platforms offer a promising route toward efficiency, short response windows and repetitive demands have caused frustration. In some instances, irrelevant queries highlight data-sharing gaps within the system, pointing to a clear need for greater interdepartmental coordination and staff training.

雖然數位平台提供了一條提高效率的有希望的途徑，但較短的反應窗口和重複的需求引起了挫折感。在某些情況下，不相關的查詢凸顯了系統內的資料共享差距，顯示顯然需要加強部門間協調和員工培訓。

Compensation for Wrong Assessments

錯誤評估的補償

One particularly bold suggestion involves compensating taxpayers who successfully overturn flawed or overly aggressive assessments at a rate equal to the original demand—aimed at alleviating both the mental and financial burdens of disputing such claims. Critics warn this could spur a spike in compensation requests, potentially overloading the system with added litigation.

一項特別大膽的建議是，對成功推翻有缺陷或過於激進的評估的納稅人進行補償，其稅率等於最初的要求，旨在減輕對此類索賠提出爭議的精神和經濟負擔。批評者警告稱，這可能會刺激賠償請求激增，並可能因訴訟增加而導致系統超載。

A more measured approach, such as partial or structured compensation, may help balance the need to protect taxpayers from unjust demands against the possibility of frivolous claims.

部分或結構化補償等更審慎的方法可能有助於平衡保護納稅人免受不公正要求的需要與無意義索賠的可能性。

Monitoring Form 60/61 and Other Administrative Enhancements

監控表 60/61 和其他行政增強

Proposals also emphasize stricter oversight of Form 60/61 submissions, potentially linked to Aadhaar or other identifiers, alongside stronger supervision at banks and financial institutions to ensure accurate submissions. Achieving tangible results requires advanced data-sharing mechanisms and a modern IT ecosystem.

提案還強調對可能與 Aadhaar 或其他識別碼相關的 60/61 表格提交進行更嚴格的監督，同時對銀行和金融機構進行更嚴格的監督，以確保提交的準確性。實現實際成果需要先進的資料共享機制和現代 IT 生態系統。

A centralized, well-maintained repository would help reconcile multiple Form 60/61 entries, prevent redundant filings, and identify potential noncompliance.

一個集中、維護良好的儲存庫將有助於協調多個 60/61 表格條目、防止冗餘歸檔並識別潛在的違規行為。