The Central Action Plan (CAP) for 2024-25, meticulously designed by the Central Board of Direct Taxes (CBDT), sets the stage for a strategic and comprehensive approach to managing India's direct taxation landscape. Aligned with the Government’s vision of 'Viksit Bharat' by 2047, the CAP outlines a series of initiatives aimed at enhancing tax administration, optimizing revenue collection, reducing arrear demand and improving taxpayer services. As we delve into the CAP 2024-25, the vision is to create a more efficient, transparent, and taxpayer-friendly system that aligns with the broader objectives of economic growth and fiscal stability.
1. Enhanced Revenue Collection: The CAP sets ambitious yet realistic budget collection targets that would require systematic and strategic efforts at all levels. These targets have been allocated to various regions, ensuring that each Principal Chief Commissioner of Income Tax (Pr. CCIT) region focuses on meeting its respective goals. The allocation considers the revenue potential and past performance of each region.
2. Reduction and cash collection in Arrear Demand: The plan sets a realistic target for reducing arrear demand out of the total outstanding demand as of April 1, 2024. The CAP outlines a region-wise allocation of reduction targets and sets specific timelines to achieve these goals.
3. Litigation Management: Effective litigation management is pivotal to reducing the backlog of cases and ensuring swift resolution of tax disputes. The CAP 2024-25 introduces several measures to streamline the litigation process.
4. Service Delivery: Improving taxpayer services at multiple levels from resolving grievances received through the Centralized Public Grievance Redress andMonitoring System (CPGRAMS) within stipulated timelines to setting clear timelines for key services, including issuing refunds, deciding on rectification applications, and giving effect to appellate orders and above all, adherence to the Taxpayers' Charter, which lays down the standards of service delivery and the rights and responsibilities of taxpayers.
5. Focus on Assessment: Strengthening and streamlining assessment across Faceless, Jurisdiction, Central, International Tax and Exemption charges through plethora of steps including capacity building and training.
6. Human Resource Management: Strengthening the human resource framework to ensure a knowledgeable and responsive workforce with twin pillars of capacity building and performance monitoring as the focus.
The Central Action Plan 2024-25 is a comprehensive roadmap designed to elevate India's direct tax administration. By focusing on key areas such as revenue collection, arrear demand management, litigation, service delivery and human resource development, the plan aims to create a more robust, efficient, and taxpayer-friendly system. The CBDT ’s commitment to continuous improvement and innovation is evident in this plan, which seeks to address current challenges while preparing for future demands. As we move forward, the successful implementation of the CAP 2024-25 will play a crucial role in achieving the government's fiscal objectives and fostering a conducive environment for economic growth.
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