The most important change here is making it obligatory to file a return if any one of the above six criteria is fulfilled. The department can easily take details of the members and potential user of the above parameters and send them notices to file a return or face consequences. The only task which remains to be done is implementation of the proposal. With information now easily available and department equipped with supercomputer and latest infotech, it is only a matter of time that escaping the tax net will be difficult.

The proposed amendment will take effect from August 1998 and will accordingly apply in relation to the assessment year 1998-99 and the subsequent years. That means one will have to file returns for the year ending March 31, 1998, and financial year 1997-98.

Now there will be a complete change in the direct tax administration in the country. The liability to file a tax return which hitherto arose on the basis of the income of the person will now alsodepend upon his ability to bear certain expenditure as has been mentioned already. If a person has the ability to incur certain expenses, it will be presumed that he has a taxable income. Now only one has to wait and see if the department actually prepares such a database for quick assessments to catch the tax evaders, or it remains a distant dream as in the case of allotment of permanent account number (PAN).

Finally, a word of advice for the tax evaders. File your return regularly or face strict consequences.