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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.
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.
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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.

d. Right to Due Process and Procedure and

Adequate Judicial Review
e. Some Other Rights
It denies many states the freedom to make retroactive changes in
Right to be informed or notified (of an information
the law. The rights of taxpayers in India include the tax
request and on its subsequent activities
consequences of his economic decisions. Thus, any subsequent
(notification);Right to participate in the process of
tax change with the retroactive effect is unfair and affects his
acquiring information (consultation), and Right to
rights.
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 b) United Nations International
Protection of Human Rights and Covenant on Civil and Political
Fundamental Freedoms (ECHR, Rights (ICCPR, 1966)
1950) ▪ UN Human Rights Committee supervises
▪ “Every natural or legal person is entitled to his the commission. Currently, of the 145
possession’s peaceful enjoyment. No one shall be signatory states, which are a party to the
deprived of his possessions except in the public Covenant, 95 states recognize the right of
interest and subject to the conditions provided for petition. Although many of the provisions
by the law and by the general principles of are similar to the ECHR, so far, they have
international law. The preceding provisions shall decided on only a few tax cases.
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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3.
OECD Report on Taxpayers’ Rights and
Obligations
Taxpayers have the right to up-to-date knowledge on the tax system
Right to be Informed, operation and the tax assessment process. taxpayers can assume
Assisted and Heard 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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Tax Payers in India

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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YOU!
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