ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Railways- Neglected Developmental Role

of conscience money. Disclosures made in the names of minors, ladies and benamidars have, on the other hand, contributed to perpetuating evasion, and rendered investigation in many a case of suspected tax evasion difficult or even futile. The fact that in the last of these three schemes, namely, the block scheme, as many as 77 thousand and odd out of the total of 1,64,226 disclosures were from persons not previously assessed to tax would bear ample testimony to this misuse of the scheme. We were informed by the Central Board of Direct Taxes that there were several instances of the same set of persons taking advantage of all the three disclosure schemes, which would belie the theory that such schemes help to rehabilitate the repentant tax-evader who is desirous of mending his ways.

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