If there are more than one ranges or officers in a place, the assessees of all the officers located in that place or district should be considered together. If any assessee becomes eligible to be honoured at higher level his place should be taken by next eligible tax payer. Persons who have been searched in last five years. Persons who have been granted waiver of interest or penalty by the Commissioner or the Settlement Commission. At the national level, Samman card would be given in the form of a laminated visiting card giving the particulars of the card holder.
Wide publicity is to be given in Press and Media.
The names of such tax payers with their consent are to be displayed in income tax offices . Refunds should be issued in their cases promptly on the filing of the return. Tax payers' representatives in Tax Advisory Committees at the level of administrative commissioners should be selected from Samman Card holders. Quarterly meetings of such committees should be held. The best way to recognise the vast majority of tax payers is to create a taxpayer-friendly atmosphere in the income tax offices all over the country.