all transactions should be made against a bill/receipt. thought it is encouraged, it is not much in practise. if everyone from petty shop, auto driver, textile shop to big traders give the bill to customers, more transperance in the business will appear and more taxes to the government. there should be more part time tax inspectors or voluntaty tax inspectors or a dedicated helpline should be setup to report transactions without bills. appropriate action should be taken against such practises fron income tax department. this will increase the total tax of the country.