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Taxpayers Charter is for building trust between the taxpayer and the income tax department. The Taxpayers Charter defines a taxpayer’s rights and obligations under the law. It also specifies the department’s commitment to providing services to the taxpayers. The Charter is a step in bringing in transparency in the tax services from the department and tax compliance by a taxpayer.
The Union Budget 2020 provided for the introduction of a Taxpayers Charter to aim for clean and corruption-free governance. The tax administration seeks efficiency in the delivery of services and to be fair and just with taxpayers. The objective is to end taxpayer harassment or undue scrutiny from tax officers. The Union Budget 2020 inserted a new section 119A to notify a Taxpayers Charter specifying the taxpayers’ rights and obligations. Accordingly, a new Taxpayers Charter was notified effective from 13 August 2020.
The taxpayers’ rights under the Charter are:
The taxpayers’ obligations under the Charter are:
The income tax department initiated an e-assessment scheme on a pilot basis in 2019 and planned to introduce a full-fledged e-assessment system. A taxpayer need not visit the department for responding to any tax notice or other enquiry. The e-assessment scheme brings in transparency and accountability for the taxpayers and the department. The government makes e-assessment mandatory from 13 August 2020 for all income tax proceedings.
The Union Budget 2020 had also announced to bring in e-appeal or faceless appeal. The department will frame an e-appeal scheme and introduce the same on 25 September 2020. All the initiatives of e-filing of income tax return, e-assessment, DIN for communication with the department and e-appeal seek to streamline a faceless interaction between the department and the taxpayer.