 "Income Tax")
One of the primary concerns of the income-tax regime is to expand the coverage — have a larger number of taxpayers within the scope of the regime. A broad-based tax regime is expected to be more stable and serve as a buoyant source of revenue. Income tax statistics provide information on the number of taxpayers as a part of the time series data dissemination. This is a superset of PAN holders who either paid tax or filed a return in a given assessment year. Income-tax return statistics, on the other hand, provide information on the total number of
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