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neTax evasion is not a modern concept since it traces its origins back to when the concept of taxation emerged in Kautilya’s book ‘Arthashastra’ which refers to different types of taxes and punishments as a countermeasure for evading them. Low tax compliance is a matter of concern in many developing countries, limiting the capacity of their governments to raise revenues for developmental purposes.

Neha Malhotra, Executive Director with inputs from Vasudha Arora, Nangia & Co LLP contributed an article on Government using technology to identify tax evaders for Financial Express.

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