"The (tax) department must exercise its powers judiciously ensuring that taxpayers and businesses are not subjected to unnecessary harassment. The authority vested in our officers is meant to ensure compliance and not to create fear," Sitharaman said at an event to celebrate 165th year of income tax in India. "Kindly ensure that the notices, letters or enquiries sent through email are so worded that they are simple and straightforward. Use enforcement measures as a last resort," she said while addressing income tax officers.
