<h1>ICAI Proposes Tax Collection Boost: TCS Without PAN, Revised TDS Rules, and Streamlined Litigation Measures for 2013-2014.</h1> The pre-budget memorandum for 2013-2014 by ICAI suggests several measures to improve tax collection and reduce litigation. Key recommendations include implementing TCS provisions when PAN is not provided, revising TDS rules for insurance policy maturity and interest payments to NBFCs, and reintroducing TDS for transporters. It advocates for uniform stamp duty rates and outsourcing tax return verification. To minimize litigation, it suggests aligning Leave Travel Concession with the financial year, clarifying annual receipts for institutions, and amending depreciation rules for slump sales. It also recommends rationalizing direct tax laws, enhancing deductions, and improving procedural aspects like TDS audits and refund processes.