This has created huge confusions & corruptions at different regions. Also, different regions follow different rules & regulations of seniority & promotions. Income Tax Department is one, CBDT is one but different regions follow their own different rules of seniority & promotions. There is no uniformity in the Department across the country. Because of this, a staff in spite of being senior in the SSC all India gradation list at the time of selection when posted in a particular region becomes

With due respect I would like to draw your kind attention to the fact that in Income Tax Department, recruitment for Group C and D staffs is made by Staff Selection Commission on All India ranking basis but when posting is made to different regions, their seniority changes according to the separate gradation list of different regions. This has led to several litigations like filing of cases in CAT, manipulations of seniority list, giving undue promotions to juniors after taking bribes.

You are just complicating things instead of simplifying. I do not want that you lose the 2019 elections.

If positives outweigh the negatives, it is right. But do not dilute any law by keeping clauses and sub- clauses. These clauses only complicate the things, dilute the sanctity of law and confuse the people at large. So introduce a single and universal rate of GSTand return form of GST for all items including petroleum products and for all category of businesses and businessmen. Otherwise it is going to be very tough for you to win the 2019 elections.

You may keep the universal rate at 12% or 15% and charge 10% extra cess on luxury items. Recently you introduced a single form for all types of GST payers which is a very welcome move in simplifying the GST rules. Rise in price in one item will be offset by fall in another if the rate of GST is fixed at 12% or 15%. So my suggestion is that do not complicate any law which you frame. Every law has some positives and negatives. You have to see only whether the positives outweigh the negatives.

With due respect I would like to draw your kind attention to the fact that you have kept several tax rates in GST for different category of items/products viz. 5%, 12%, 18% & 28% and there are variations in rates on the use of items also. I fail to understand why create so many confusions in any law. In many countries, there is single rate of GST across all items. Make it simple. A universal rate of GST will solve all the issues. The average rate of all tax rates comes to 15%(Approx.).

amounts which they are claiming as deductions. Make things and life of the people simple rather complicating it.

Secondly, scrap/withdraw all these exemptions on LTCG on shares/property sale etc. According to me, there should be no exemption at all in the Income Tax Act. Reduce the tax rate and increase the certain specific deductions but please remove all these exemptions or exempt income. Connect all these deductions claimed on deposits made with LIC, PPF etc. with aadhar number so that the CPC will automatically get the real figures whether the tax filers have actually deposited/made payments of such

Make it simple. Stop all these provisions of 15G/15H or lower deduction. Tax will be deducted on all types of income exceeding a universal limit of Rs.10,000/-. The deductees will file their income tax returns and claim the TDS/TCS. This will increase the tax base i.e. the number of income tax filers also. This will bring transparency and simplicity in tax deduction. Neither the government nor the public will be confused.

I always believe in making things simple. But laws in our country are full of confusions. Any laws should be uniform, universal and simple so that officers/officials find it easy to implement and public find it easy to understand. What is the logic behind this provision of 15G/15H or lower deduction of tax in the Income Tax Act. Banks are confused on which amounts they have to deduct tax and on which amounts they have not to deduct tax. Why is there provision of lower deduction of tax.