Person who have been searched in last five year. Persons who have defaulted in timely submission of returns or payment of tax in any of the proceedings five years. Person who have been granted waiver of interest of penalty by the Commissioner or the Settlement Commission. Samman is to be given in the form of the Samman Patra at the district and regional level. 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 payer 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 meeting of such committees should be held. The best way of recognise the vast majority of tax payers is to create a taxpayer - friendly atmosphere in the income tax offices all over the country.