The augmented study for the TDS will consider the expenses and keep an eye on the payments to sub-contractors by infrastructure companies, catering in star hotels and the payments provided to the guest lecturers by various educational institutes.

According to Divya Baweja, Senior Director, Deloitte, "Focus of the authority is on improving TDS compliance. It is the best mode of tax collection on a regular basis. As you bring more and more payments in the realm of TDS, tax collections will increase," reports BS.

The tax scan will include the purchase of luxury cars and houseboats; personal expenses such as payment in coaching institutes, event managers and professionals including doctors which are classified under paying low taxes.

Moreover, the Entities covered by minimum alternate tax provisions, state power generation, particularly banks and transmission utilities, will be covered under the I-T scanner.

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