But a manufacturing company earning profit of more than one crore per year can avoid tax payment completely by using various tools of tax avoidance suggested by tax officials, tax consultants and Chartered Accountants. In India one may find persons or firms in every town who guide businessmen how to avoid tax payment, who suggest various illegal ways for tax evasion and who works as broker for tax assessing officials and setting bribe sharing rates among tax officials , businessmen and broker himself for passing of IT assessment order from tax offices. 

Similarly there are lacs of such doctors, chartered accountants or property valuers, ,builders , chartered engineer ,cine artists , tax consultants, stock brokers earning more than Rs.10.00 lacs per year but not  paying Income tax at all or paying hardly a few  thousands of rupees for name sake or for maintaining a Income tax file and keeping himself in the list of  tax payees.

A service man earning 3 to 5 lacs rupees per year will have to pay income tax to the tune of 10 to 2o thousand rupees .But in India there are crores of traders who are earning more than ten lac rupees per year but not paying any tax or paying a few hundred rupees as income tax. These small traders and service providers are completely outside the purview of income tax or sales tax officials . They have to give a few thousands of rupees as Baksis (which means bribe) to tax officials from time to time.Tax avoidance is very common and imbibed in the blood of all businessmen.

As long as ministers in particular and politicians in general who are in power are corrupt, illegal money earners and are tax evaders, it will be foolish to expect that these politicians will ever be interested in  making of any hard and effective law for completely stopping tax evasion or in ensuring punishment to tax evaders or taking action against black money creators.

The concept and idea of GAAR also came into the mind of politicians only to teach a lesson perhaps to Vodafone or similar other business entities where the Supreme Court exposed the hollowness of tax rules. But again the concept of GAAR got miscarriage and Government of India was forced to abandon the concept in the initial stage itself under the pressure of none other politicians who are agents of some corporate houses.

To avoid conflict among various ministers and various politicians associated with various corporate houses, government instituted another committee to nullify and postpone the introduction of General Anti Avoidance Rules. Black money or foreign direct investment comes through small countries only to convert their black money into white and to avoid tax payment.

I therefore do not hesitate in saying that it is politicians who are allowing foreigners or Indians Black Money masters to route their fund through countries like Singapore or Malasia to invest in stock market and avoid tax payment fully.

It is politicians who guide corporate how to avoid tax payment and in return get huge fund for elections.

It is politicians who provide safety net to tax evaders by building pressure on IT officials or ED officials or Custom officials to close the files of such tax evaders and in return they are awarded by huge amount of money and stock.

 It is politicians who dilute the provisions of many laws to make it suitable to business houses whom they like.

It is politicians who are allowing Education Mafia and real estate builders to sell their degree at exorbitant prices and sell their flats and commercial space at exorbitant higher prices but accept money partly in black and partly in white.

It is politicians who are indirectly supporting sell of all products without bill and transport the goods from "Delhi or Mumbai to any corner of the country without paying sales tax or income tax or central sales tax. This is because most of the politicians are themselves big businessmen.

It is again politicians who build pressure on bank management for sanction of loans to their kith and kin, relatives, friends and political supporters and it is they who recommend for waiver or loan or for compromise settlement with defaulters.

It is again the politicians who willfully keep judiciary weak or select judges of their choice who can postpone cases filed by tax departments or bankers to recover their dues are postponed indefinitely

Who will then cure the system and who will pass the proposed GAAR?

It is possible only in India that politicians , Members of Parliament and Members of State Assemblies or Heads of various Public Sector undertakings or High ranked civil and police officials  have got no source or income or have very little source of income but have accumulated wealth of hundreds of crores of rupees. 

 When law makers are law violators and when law enforcing agencies are teaching tips of tax evasion one cannot dream of success of any Anti Tax Avoidance rule, keep apart GAAR to get planned success in real field of life.

Ramdeo Baba or Team Anna will go on crying and crying against black money or against corruption, nothing is going to happen positive in India as long as politicians mend their style of living, style of functioning and their corrupt culture in the name of democracy or in the name of secularism.

If there is a will there is a way, it is an old proverb. But unfortunately in India there is no will among politicians who rule the country to bring about real reformation in the country. Politicians know the art of speaking and the art of preaching sermons and hence they will continue to befool illiterate dominated Indian population with the help of caste or communal card or the quota card.