The committee set up by the government in October 2015 has done a commendable job by issuing its first batch of recommendations in a short span of less than three months. The recommendations are on issues, which are simple but need immediate attention, in the areas of curbing litigation and ease of doing business. The recommendations are open for public comments, reflecting an appreciated consultative approach on the part of the government.
The committee has suggested various measures to avoid delays in issue of refunds, such as granting of refunds without awaiting completion of assessments, higher interest on delays and precluding set-off of refunds against demands without dealing with taxpayers' objections. Taxpayers struggling to receive timely refunds would surely applaud these recommendations.