Legal Examination of the Terms of Taxation in Direct Tax Act

Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct Taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the property of taxpayers. This article examines the conditions of the mentioned entity with some similar institutions in the legal system and therefore, by looking at its strengths and weaknesses, seeks to provide a more favorable model.