People are now more alert about the tax authorities, Revenue  Secretary , citing the record 34% spike in advance personal income tax payments this year. 

Edited excerpts from an interview: Measures taken recently to avoid tax evasion

What’s the message from the Union Budget for tax payers and evaders?
There is a very high amount of tax evasion and it is only for this reason that all these measures are being taken, including demonetisation and also the subsequent measures to stop the future flow of black money in terms of changes for method of political funding, the proposal to put a cap of Rs 3 lakh for cash transactions, putting a cap of Rs 10,000 for business expenditure. For a trust also, we are saying they can only accept donations of up to Rs 2,000 in cash. All these are some of the measures to prevent the future flows of black money.