New Delhi, Oct. 10 -- NITI Aayog has released the second paper under its NITI Tax Policy Working Paper Series-II, titled 'Towards India's Tax Transformation: Decriminalisation and Trust-Based Governance'.

Releasing the paper, B.V.R. Subrahmanyam, CEO, NITI Aayog, said India's tax system is entering a decisive phase characterised by simplification, modernisation, and a growing emphasis on trust in tax administration.

"As India transitions from enforcement-driven compliance to trust-based governance, the focus must shift to proportionate, fair, and transparent enforcement mechanisms that empower taxpayers while protecting fiscal integrity," he noted.

The working paper provides a detailed assessment of criminal provisions under the Income...