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Fundamental Rights of Taxpayer in India📜
Essential Rights Every Taxpayer Should Be Aware Of✅
Embark on a journey through the nuanced nexus of rights and responsibilities as an Indian taxpayer. Did you know that The Union Budget 2020 provided for the introduction of a Taxpayers Charter to aim for clean and corruption-free governance? The objective is to end taxpayer harassment or undue scrutiny from tax officers.
In the labyrinthine world of taxation, every rupee holds significance, as do your rights as diligent taxpayers. Guiding you through the intricacies of India's tax terrain, this newsletter sets sail on a mission to bestow you with empowering knowledge.
As a taxpayer in India, it is important to know your rights and obligations under the law. The Taxpayers Charter, introduced in the Union Budget 2020, aims to build trust between the taxpayers and the Income tax department by defining a taxpayer’s rights and obligations under the law.
Some of the fundamental rights of taxpayers in India include:
● The right to be assisted in a courteous, fair, and reasonable manner.
● The right to be treated as honest unless there is reason to believe otherwise.
● The right to a fair and impartial appeal procedure and review mechanism.
● The right to accurate and complete information for tax compliance purposes.
● The right to have income tax proceedings completed and decided in a time-bound manner.
● The right to privacy and due process under the tax law.
● The right to confidentiality of information provided.
● The right to accountability for the actions of income tax officers.
● The right to choose an authorized representative as per the income tax law.
● The right to raise complaints and have access to grievance redressal mechanisms.
As you read on, you'll discover the comprehensive spectrum of your rights as a taxpayer in India.
This isn't just a list of legal jargon; it's your empowerment toolkit.
It is also important for taxpayers to fulfill their obligations, which include making complete and honest disclosures of facts and information, ensuring compliance with all tax filing and reporting obligations, and seeking an understanding of their tax obligations.
What are your taxpayer rights?
● Right to Legal Certainty: Individual taxpayers have the right to legal certainty, which restricts the tax authorities from taking unfair or arbitrary measures against them.
● Right to the Principle of Non-retroactivity: This right ensures that taxpayers are not subject to retrospective changes in tax laws.
● Right to the Principle of Equality and Taxpaying Capacity: This right ensures that taxpayers are treated equally and that their ability to pay taxes is taken into account.
● Right to Due Process and Procedure and Adequate Judicial Review: This right ensures that taxpayers have access to due process and procedure, as well as adequate judicial review, when dealing with tax matters.
● Right to Privacy: Taxpayers have the right to privacy, which protects them from undue scrutiny or enforcement actions by the tax authorities.
● Right to Confidentiality: Taxpayers have the right to confidentiality of the information they provide to the tax authorities. This information will not be disclosed unless required by law.
● Right to Accountability: Taxpayers have the right to hold income tax officers accountable for their actions.
● Right to Choose an Authorized Representative: Taxpayers have the freedom to choose their authorized representatives as per the income tax law.
● Right to Raise Complaints and Access Grievance Redressal Mechanisms: Taxpayers have the right to raise complaints and access grievance redressal mechanisms if they feel that their rights have been violated.
These rights are designed to protect taxpayers from coercive measures, breaches of confidentiality, and ensure that they have access to a fair and impartial appeal procedure and review mechanism. It is important for taxpayers in India to be aware of these rights so that they can effectively navigate the tax system.
How to file an appeal?
If you feel that your rights as a taxpayer have been violated in India, you can file a complaint through the E-Nivaran portal on the Income Tax Department's website. Here are the steps on how to file a complaint:
Go to the e-filing portal www.incometaxefiling.gov.in and click on the ‘Nivaran’ option on the top right of the page.
Click Submit Grievances and enter your TAN and PAN.
Next, you must log in to the account displayed on the electronic form page.
Submit your PAN details with your complaint.
Next, provide your assessment year details, registered mobile number, and email ID.
The E-Nivaran system is an integrated complaint management system designed to track taxpayer complaints and ensure timely resolution. You can use this system to file complaints related to various issues such as tax evasion, foreign undisclosed assets, and Benami properties.
What is the process to file an appeal?
The process for filing an appeal in India varies depending on the type of appeal and the court in which it is being filed. Here is some general information on the process of filing an appeal in India:
● Choose Your Appeal Type: Begin by determining the suitable type of appeal based on your case and the original court's decision.
● Draft an Appeal Memorandum: Create a memorandum of appeal that outlines your grounds for appealing. This document should include the cause for your appeal, objections against the challenged judgment, and a copy of the original judgment.
● Lodge Your Appeal: Once your appeal memorandum is ready, submit it to the relevant court.
● Settle Applicable Fees: As you initiate your appeal, be prepared to cover any applicable fees. The fee amount depends on the court and the type of appeal you're pursuing.
Navigating the appeals process can often be intricate and demanding. To safeguard your rights and ensure a seamless filing experience, it's prudent to consider seeking professional guidance. Our team at JJ Tax is well-versed in the nuances of appeals procedures and can offer the legal expertise you need. Reach out to us for a consultation to ensure your appeal is not just filed, but filed flawlessly.
With us by your side, you're not just a taxpayer – you're a torchbearer of financial wisdom. Until next time, keep your rights close and your taxes in check!