cooperation to taxation authorities

[sunil gupta]

taxa officers ask for cooperation from our client under new direct tax code rates of incometax a cooperation surcharge should be introduced and it will solve problems for extending cooperation by our clients and we will be out of it c

AI Summary

Cooperation surcharge risks enlarging officials' remuneration and encouraging informal payments instead of reducing administrative harassment.
Proposal to introduce a cooperation surcharge to encourage taxpayer assistance is critiqued as likely to enlarge officials' remuneration and exacerbate informal payments used to avoid administrative harassment, given weak penalties for misconduct and common high pitched assessments.