Necessity is the mother of invention :

             When the investigation process against the absconders of income tax becomes staunch, the absconder explore the various means of evading the tax.

       Income tax, being one of the chief sources of the national income, should not be underrated even by the government. The investigation agencies, alone, should not be burdened with the business of tracing the absconders and the various means of evading the tax.

        An additional body of research needs to be put in place to make things easy for the investigating agency.

        Thus, the fact needs to be realized that an honest rule alone cannot ensure a genuine national income and growth rate. Checking the leakages is a herculean task that needs changing strategies that are potential enough to tackle the modern methods of deception.