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The author is Partner, Deloitte India
As the current government has been introducing significant structural changes in the tax filing process such as e-assessments, early issue of tax refunds, and reporting Aadhaar number in the tax return, this Budget may also contain further measures to simplify tax compliance and tax administration
Read MoreThe NDA government has decided to open a one-time, four-month compliance window for domestic black money-holders
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