AjeyoLAST UPDATED: Aug. 13, 2020, 5 p.m.
New Delhi: Launched by Prime Minister Narendra Modi on Thursday, the Taxpayer Charter intends to maintain the privacy and confidentiality of income taxpayers and make the process of compliance with tax laws a less costly affair.
The Taxpayer Charter, which came into effect from Thursday, lists out the Income Tax (IT) department's commitments to those paying income tax and the IT department's expectations from the taxpayers.
Here are the commitments of the Taxpayer Charter to those paying income tax:
Provide fair, courteous and reasonable treatment: The tax department will provide prompt, courteous and professional assistance in all dealings with the taxpayer.
Treat taxpayer as honest: The income tax department shall treat every taxpayer as honest unless there is a reason to believe otherwise.
Provide mechanism for appeal and review: The department shall provide fair and impartial appeal and review mechanism.
Provide complete and accurate information: The tax department shall provide accurate information for fulfilling compliance obligations under the law.
Provide timely decision: The department shall take decision in every income-tax proceeding within the time prescribed under the law.
Collect the correct amount of tax: The tax department shall collect only the amount due as per the law.
Respect privacy of taxpayers: The department will follow the due process of law and be no more intrusive than necessary in any inquiry, examination or enforcement action.
Maintain confidentiality: The tax department shall not disclose any information provided by the taxpayer to the department unless authorized by law.
Hold its authorities accountable: The tax department shall hold its authorities accountable for their actions.
Enable representative of choice: The department shall allow every taxpayer to choose an authorized representative of his choice.
Provide mechanism to lodge complaint: The department shall provide mechanism for lodging a complaint and prompt disposal thereof.
Provide a fair & just system: The department shall provide a fair and impartial system and resolve the tax issues in time-bound manner.
Publish service standards and report periodically: The department shall publish standards for service delivery in a periodic manner.
Reduce cost of compliance: The department shall duly take into account the cost of compliance when administering tax litigation.
Know what the Taxpayer Charter expects from taxpayers:
Be honest and compliant: Taxpayer is expected to honestly disclose full information and fulfill his compliance obligations
Be informed: Taxpayer is expected to be aware of his compliance obligations under tax law and seek help of department if needed.
Keep accurate records: Taxpayer is expected to keep accurate records required as per law.
Know what the representative does on his behalf: Taxpayer is expected to know what information and submissions are made by his authorized representative.
Respond in time: Taxpayer is expected to make submissions as per tax law in timely manner.
Pay in time: Taxpayer is expected to pay amount due as per law in a timely manner.