Context: Arrest under tax laws on account of interpretation issues has resulted in the loss of personal liberty and trust deficit between revenue and taxpayers and goes against easing business in India.
Provisions of arrest Under Tax Laws, rules and regulations:
Measures taken to avoid arbitrariness in arrest and Way Forward
Conclusion: Detailed guidelines on arrest under tax laws is must for ensuring that honest taxpayers do not end up worrying whenever there is a knock on the door.