A group of tax officers has suggested hiking the super-rich tax to 40 per cent, imposing a cess and other measures to increase revenue amid the pandemic, prompting the tax department to clarify that the proposals do not reflect its official views in any manner.

The Central Board of Direct Taxes (CBDT) has also ordered an inquiry against the officers for going public with the report without permission. Sources in the finance ministry said the views of the officers were ill-conceived.

The paper titled “FORCE”, which stands for “Fiscal Options & Response to Covid-19 Epidemic”, dated April 23, has been sent to CBDT chairman P.C. Mody and the board members.

Apart from the pandemic cess, the paper has suggested imposing higher tax on foreign companies, re-introduction of inheritance tax and raising the equalisation levy.

It was prepared by 50 tax officers after the CBDT sought ideas from field officers on ways to revive the economy and improve revenue collection. On Sunday, CBDT said an inquiry was being initiated against the 50 IRS officers.

According to the apex body, it had never asked IRS Association or the officers to prepare such a report and no permission was sought by them before making the report public.

It said the “impugned report” does not reflect the official views of CBDT/ministry of finance in any manner.

The CBDT’s statement came soon after the sources said the ministry had directed Mody to seek explanation from the officers for writing such “ill-conceived views” in public without having any authority to do so.

“It was not even part of their duty to prepare such a report. Therefore, it is prima facie an act of indiscipline and violation of conduct rules which specifically prohibits officers to go to media with their personal views on official matters without taking prior sanction or the permission of the government.

“The concerned officers will have to explain their misconduct,” one of the sources said.

The IRS Association on Sunday tweeted: “The paper FORCE by 50 young IRS officers suggesting policy measures had been forwarded by IRSA to CBDT for consideration. It does not purport to represent the official views of the entire IRS, or the I-T Dept.”