The 97-page document, however, pitched for fast-track courts to expeditiously deal with financial offences and deterrent punishment for offenders.
It has also suggested tax incentives for encouraging use of debit and credit cards as these leave audit trails.
On the possibility of any tax immunity scheme, especially gold deposit scheme, to deal with black money, it said, "The issue of complete tax immunity needs to be examined in the light of other policy objectives."
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