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Rights of Taxpayers in India
The Rights and responsibilities of taxpayer 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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1.
Fundamental Rights of Tax
payers in India
a. Right to Legal Certainty

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

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b. Right to principal of non-retroactivity
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
economic decisions. Thus, any subsequent tax change with the
retroactive effect is unfair and affects his rights.

c. Right to the Principle of Equality and

Taxpaying Capacity
Right to the principle of equality states that Tax law should be applied
equally and impartially irrespective of the status of the person involved
without any exceptions.
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d. Right to Due Process and Procedure and
Adequate Judicial Review
“
A taxpayer has the right to a defense in a Court of law as well as in
administrative proceedings on tax matters. This right includes access
to the Courts, as well as the right to be heard; the right to offer and
present evidence; and the right to a duly substantiated decision

e. Some Other Rights

Right to be informed or notified (of an information request and on
its subsequent activities (notification);Right to participate in the
process of acquiring information (consultation), and Right to
appeal and regulate the authority of the request (intervention).

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2.
Taxpayers’ Rights under International
Conventions on Human Rights
a) European Convention for the Protection of Human
Rights and Fundamental Freedoms (ECHR, 1950)
“Every natural or legal person is entitled to his possession’s peaceful enjoyment. No
one shall be deprived of his possessions except in the public interest and subject to
the conditions provided for by the law and by the general principles of international
law. The preceding provisions shall not, however, in any way impair the right of a
State to enforce such laws as it deems necessary to control the use of the property
by the general interest or to secure the payment of taxes or other distributions or
penalties”.
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b. United Nations International Covenant on
Civil and Political Rights (ICCPR, 1966)
UN Human Rights Committee supervises the commission. Currently, of
the 145 signatory states, which are a party to the Covenant, 95 states
recognize the right of petition. Although many of the provisions are
similar to the ECHR, so far, they have decided on only a few tax cases.

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3.
OECD Report on Taxpayers’ Rights and
Obligations
Right to be Informed,
Taxpayers have the right to up-to-date knowledge on the tax system
Assisted and Heard operation and the tax assessment process. taxpayers can assume that
the data provided to them should reflect the complexity of the tax
situation, thereby enabling them to understand their tax affairs better.

Right to Certainty Taxpayers have the freedom to a high degree of certainty as to the tax
consequences of their actions

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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!
Any questions?
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◦ info@taxolawgy.com

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