The Bill appears to be a government sponsored version of a highly improved tax ready reckoner in place of the one published by private publishers.

There is no term called 'raid' in the IT Act. A survey is not a search and seizure, which doesn’t allow for sealing of premises or seizing of devices. Transfer pricing assessments are the normal course and have been routinely followed, without the sword of a survey or a search.

An undesirable mix of bureaucratic lethargy, static institutional thinking and legislative unwillingness is driving the Centre's refusal to waive GST on relief materials.