“Proposed reforms launched by the Prime Minister to simplify assessment and appellate process coupled with an initiative to provide pre-filled return forms to taxpayers are steps towards making the process technology-driven and easy to comply for a common person. Government has rightly increased the thresholds for appeals to be filed by the Revenue to reduce litigations. These steps may significantly improve the direct tax to GDP ratio in going forward after reforms are fully implemented.” by Kumarmanglam Vijay, Partner, J Sagar Associates
