Learn the following tax related announcement made in different fiscal year budgets and state the underlying cannon of taxation it seeks to address. Also try to forecast its impact on tax collection. Justify your answer.

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Exemption from filing income tax returns for senior citizens (75 years and above) who only have pension and interest income. The paying bank will deduct the necessary tax on their income. Reducing time limit for reopening of income tax assessment Constitution of a Dispute Resolution Committee for small tax payers Income Tax Appellate Tribunal to be made faceless