通过改革审查鼓励自愿申报

最近的提议表明，纳税人往往不愿报告更高的收入，因为担心加强审查和额外的税收要求。

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:

最近在直接税收管理领域提出的建议旨在鼓励自愿合规、扩大税基和简化流程。以下是一些关键建议的详细介绍：

Encouraging Voluntary Filing by Reforming Scrutiny

通过改革审查鼓励自愿申报

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.

某些提案强调，由于担心加强审查和额外税收要求，纳税人往往不愿报告更高的收入。这种“每次退货都是可疑的”环境被视为自愿合规的障碍。与此同时，对那些故意利用法律漏洞的人进行严格检查仍然至关重要。

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.

为了取得平衡，当局可以转向更加基于风险和数据驱动的审查系统，而不是一揽子评估。这种方法将鼓励诚实的披露，并使纳税人放心，即使故意逃税受到坚决打击，真正的错误也不会导致严厉的处罚。

Stricter PAN Requirements

更严格的 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.

一组建议旨在通过以下方式让更多个人纳入税网：对 10 万卢比以上的房地产交易强制执行 PAN，将房地产销售的 TDS 门槛从 500 万卢比降低至 10 万卢比，并在上述建筑计划审批期间要求 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.

虽然将大额交易直接与税务机关联系起来可以加强监管，但大幅降低门槛可能会导致小额交易和整修充斥整个系统，为守法纳税人带来不必要的官僚障碍。有效的数据处理基础设施对于确保透明度的真正好处而不压倒真正的申报者至关重要。

Wire Transfer Mandate for Real Estate Transactions to Curb Cash Deals

房地产交易电汇授权以遏制现金交易

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.

为了打击未报告的交易，有人建议任何超过 50,000 卢比的房地产交易只能通过数字方式进行。此举可能会阻止现金交易，并使大额转账更容易追踪。

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，一些观察家认为 50,000 卢比的门槛太低，特别是在缺乏强大数字基础设施的地区。分阶段推出或过渡措施可以防止小额交易遭受意外负担，同时确保解决更重大的逃税问题。

Time-Bound Disposal of Petitions and Appeals

请愿书和上诉的有时限处理

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.

某些提案要求对整改申请、宽恕申请和修订令施加严格的 30 天期限，使这些期限与纳税人已经面临的付款期限保持一致。加快决策可以避免纳税人在等待结果时因支付有争议的金额或应计利息而承受财务和情感压力。

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，如果没有足够的人员配备、专业培训和强大的数字支持，这些截止日期可能会转变为新的行政障碍，而不是有效简化流程。

Rationalizing Tax Provisions and Regimes

合理化税收规定和制度

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.

在各种改革想法中，将基本免税限额提高到 50 万卢比（对老年人的门槛更高）可以减轻低收入群体的合规负担，尽管除非加强其他收入来源，否则可能会减少税收总额。

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，对出国旅行征收 20% 的 TCS 被认为是不成比例的，因为它似乎是在惩罚旅行者，而不是起到有效的监控工具的作用。一些评论员还主张标准化推定税（第 44AD、44ADA、44AE 条），包括降低数字收据的百分比，以鼓励无现金交易。

Simplifying E-Proceedings and Appeals

简化电子诉讼和上诉

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.

最近的建议重点是消除电子上诉中手动提交的需要，并改进电子诉讼程序门户，以按评估年份对通知进行排序并首先突出显示新通知。强大的邮件跟踪系统还将确认收到通知和纳税人的答复。

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.

虽然数字平台提供了一条提高效率的有希望的途径，但较短的响应窗口和重复的需求引起了挫败感。在某些情况下，不相关的查询凸显了系统内的数据共享差距，表明显然需要加强部门间协调和员工培训。

Compensation for Wrong Assessments

错误评估的补偿

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.

一项特别大胆的建议是，对成功推翻有缺陷或过于激进的评估的纳税人进行补偿，其税率等于最初的要求，旨在减轻对此类索赔提出争议的精神和经济负担。批评者警告称，这可能会刺激赔偿请求激增，并可能因诉讼增加而导致系统超载。

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.

部分或结构化补偿等更加审慎的方法可能有助于平衡保护纳税人免受不公正要求的需要与无意义索赔的可能性。

Monitoring Form 60/61 and Other Administrative Enhancements

监控表 60/61 和其他行政增强

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.

提案还强调对可能与 Aadhaar 或其他标识符相关的 60/61 表格提交进行更严格的监督，同时对银行和金融机构进行更严格的监督，以确保提交的准确性。实现切实成果需要先进的数据共享机制和现代 IT 生态系统。

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

一个集中、维护良好的存储库将有助于协调多个 60/61 表格条目、防止冗余归档并识别潜在的违规行为。