Since EL 2.0 is an interim measure, it should remain so without adding to the disputes and litigation, which could be easily avoided through appropriate clarifications, and this year's Budget is a goo...
The number of rates in the TDS framework could be reduced to one or two rates. Further, the thresholds should be increased to keep small transactions outside the compliance burden.
While the ongoing pandemic has put pressure on the government, these measures may be considered on the personal tax front to provide some relief to the individual taxpayers.
In order to address the cashflow issue faced by the employees, it may be better to shift the tax incidence to the time of sale only instead of two stages as at present - perquisite taxation and capita...
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