Further, the paper has called for imposing a COVID-19 cess to help mobilise additional revenues. The one-time cess of 4 per cent can help finance capital investment, it said. "The proposed cess can mop up an extra revenue of ₹15,000–18,000 crore. To mitigate the extra hardship on the middle class, the cess may be made applicable only in cases where the taxable income is greater than ₹10 lakh," the paper said.