The participants of the survey believe that, tax is a critical factor in decision-making process; there does not seem to be a concern with regard to the rate of tax. However, the concerns are more on implementation of law and the uncertainties surrounding the outcome of tax proceedings. The various areas of concerns in relation to Tax Reforms have been set out in the report. Participants were concerned about the higher rate of withholding tax in the absence of a Permanent Account Number and the inability to get tax credits on account of the computerized system not being affected.
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