You have correctly pointed out some of the inconveniances of the new provisions. The law maker assumes that the facilities and obidiance of LAW is a inborn QUALITY in Bharat. They even dont bother about, before implimanting the new policies that how the government undertaking, such as post office, banks, municipal councils and schools etc are implementing the TDS policiy. Every change in the TDS causing a rupee loss to those who are suppose to collect & pay as the government is not providing the software facility free of cost. IS THIS CORRECT? The taxation machinery is not even empowered by man & machines to chek up the defalters. The ministers & top officer of cabinet level are far away from ground level. Expending the indivindual assesses amounts, time & energy for government collection is lawful? The worst part is error, ommission & mistakes done by government machinery has no punishments but for assessee disallowance of expenses, interest, penalties & impresionments.
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