I have a suggestion with respect of Income Tax Returns Compliance based on the proposition of Queing Theory – creation of parallel queues reduce waiting time and length of queues.
At present, there are principally only Three Due Dates for Filing of Income Tax Returns (31 July – Non Audit | 30 September – Tax Audit | 30 November – Transfer Pricing Audit) .
There is a considerable rush on and near due dates resulting in Denial of Service at Income tax Department and efiling website.
My suggestion is to Create a 6-month filing window for different classess of Filers – status of assessee – (Individual / Unincorporated Body / Companies) coupled with Audit requirements (as at present) with different due date instead of only 3 categories – at present – preferably separated by a fortnight (15 days) – effectively 12 due dates for different categories over a 6-month filing window creating a distributed flow of work for the Income Tax Department efiling website and Tax Professionals.
CA Nirmal Ghorawat's Blog 