Three-fourths of top taxpayers back Standard Audit File for Tax, Tax E-Wallet: Deloitte survey

Three-fourths of top taxpayers back Standard Audit File for Tax, Tax E-Wallet: Deloitte survey



Around three-fourths of highest taxpayers expect the government to implement the Standard Audit File for Tax (SAF-T) for efficient and faster audit process and compliance monitoring, according to a survey released by Deloitte India on Tuesday.

Further, 67% supported the introduction of tax e-wallet, which would allow for prompt credit of taxpayers’ refunds on order issuance, enabling adjustments against outstanding demands or future income tax liabilities.

“The government’s progress in digitalisation is already reshaping the tax landscape, enhancing the ease of doing business and driving efficiencies that taxpayers highly appreciate,” said Rohinton Sidhwa, Partner at Deloitte India.

“The 2024 Budget’s focus on ‘Viksit Bharat’, with a strong emphasis on innovation and R&D (research and development), seeks to continue the transformative change in tax administration,” he added.

The report titled ‘Income Tax Digitalisation in India 2.0’ covered over 250 industry professionals from industries, such as technology, financial services, consumers, government and public services.


One of the priorities of taxpayers was to streamline TDS/TCS compliance, with 70% of respondents calling for a reduction in the number of sections and/or achieving uniformity in rates, the report highlighted.It also further noted that around 92% of organisations have either transitioned or plan to implement a technology-driven tax function in the next five years. Moreover, 77% of companies have increased their budgets for tax transformation and automation in 2023-24, up from 67% the previous year.However, challenges remain towards tax digitalisation, such as shortage of skilled tax technology professionals, resistance to adopting new technologies and difficulties in integrating existing systems with external solutions or government portals.

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