Rights to

Taxpayers in India
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⊸ The Rights and responsibilities of

taxpayers in India include the
protection of personal privacy, property
confidentiality and penalties that keeps
taxpayers safe from the misuse of
power by the authorities.
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Basic rights of taxpayers

The right to legal certainty limits the power of tax authorities by
safeguarding individual taxpayer from abusive or arbitrary actions. It
Right to legal protects the rights of taxpayers against coercive measures.
certainty

It denies many states the freedom to make retroactive changes in the law.
The rights of taxpayers in India include the tax consequences of his
Right to principal of economic decisions. Thus, any subsequent tax change with the
retroactive effect is unfair and affects his rights.
non-retroactivity
 Right to the principle of equality states that Tax law should be applied
equally and impartially irrespective of the status of the person involved
Right to the Principle
without any exceptions.
of Equality and
Taxpaying Capacity

A taxpayer has the right to a defense in a Court of law as well as in

Right to Due Process and administrative proceedings on tax matters. This right includes access
Procedure and Adequate to the Courts, as well as the right to be heard; the right to offer and
Judicial Review present evidence; and the right to a duly substantiated decision.
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Taxpayers shouldn’t pay more tax than required by the tax legislation,
Right to Pay No More taking into account their private circumstances and income
than the Correct
Amount of Tax

All taxpayers have the freedom to assume that the tax authorities will not
intrude uselessly upon their privacy. In practice, this is avoiding
unreasonable searches and requesting relevant information for determining
Right to Privacy the correct amount of tax due.
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The information available to the tax authorities, on the affairs of a taxpayer, is

confidential and used for purposes specified in the tax legislation. On the
Right to misuse of confidential information, tax legislation has the power to impose
Confidentiality and huge penalties
Secrecy

Tax authorities grant the right to appeal against tax authorities decisions
Right to Appeal to all taxpayers
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Taxpayers have the right to up-to-date knowledge on the tax system

operation and the tax assessment process. taxpayers can assume that the
Right to be data provided to them should reflect the complexity of the tax situation,
Informed, Assisted thereby enabling them to understand their tax affairs better.
and Heard

Taxpayers have the freedom to a high degree of certainty as to the tax

consequences of their actions
Right to Certainty
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⊸ Despite having
numerous rights, people
still don’t pay taxes
completely in India.
Paying taxes religiously
helps build a developed
and strong country!
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Thank you!
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