Rights & responsibilities of citizens in new taxpayers' charter: Full text

Topics taxpayer | Taxation | Direct Tax

Prime Minister Narendra Modi on Thursday launched the 'transparent taxation' platform, which implements faceless assessment of taxpayers, and the Rights' Charter for taxpayers.

With the 'Transparent Taxation Honouring the Honest', aimed at carrying forward the journey of direct tax reforms, the taxpayers would not be harassed and treated with suspicion hereon.

Speaking at the launch, the prime minister said India was among the few countries that were giving such rights and dignity to taxpayers.

He said the charter had been introduced with defined rights and responsibilities. Read the full document here

Here's full text of the new Taxpayers' Charter

The income tax department is committed to

1. provide fair, courteous, and reasonable treatment

The Department shall provide prompt, courteous, and professional assistance in all dealing with the taxpayer.

2. Treat taxpayer as honest

The Department shall treat every taxpayer as honest, unless there is a reason to believe otherwise.

3. provide mechanism for appeal and review

The Department shall provide fair and impartial appeal and review mechanism.

4. provide complete and accurate information

The Department shall provide accurate information for fulfilling compliance obligations under the law.

5. provide timely decisions

The Department shall take decision in every income-tax proceeding within the time prescribed under law. 

6. Collect the correct amount of tax

The Department shall collect only the amount due as per the law.

7. Respect privacy of taxpayer

The Department will follow due process of law and be no more intrusive than necessary in any inquiry, examination, or enforcement action.

8. Maintain confidentiality

The Department shall not disclose any information provided by taxpayer to the department unless authorised by law.

9. Hold its authorities accountable

The Department shall hold its authorities accountable for their actions.

10. Enable representative of choice

The Department shall allow every taxpayer to choose an authorised representative of his choice.

11. Provide mechanism to lodge complaint

The Department shall provide mechanism for lodging a complaint and prompt disposal thereof.

12. Provide a fair and just system

The Department shall provide a fair and impartial system and resolve the tax issues in a time-bound manner.

13. Publish service standards and report periodically

The Department shall publish standards for service delivery in a periodic manner.

14. Reduce cost of compliance

The Department shall duly take into account the cost of compliance when administering tax legislation.

AND expects taxpayers to

1. Be honest and compliant

Taxpayer is expected to honestly disclose full information and fulfil his compliance obligations.

2. Be informed

Taxpayer is expected to be aware of his compliance obligations under tax law and seek help of department if needed.

3. Keep accurate records

Taxpayer is expected to keep accurate records required as per law.

4. Know what the representative does on his behalf

Taxpayer is expected to know what information and submissions are made by his authorised representative.

5. respond in time

Taxpayer is expected to make submissions as per tax law in a timely manner.

6. pay in time

Taxpayer is expected to pay amount due as per law in a timely manner.

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