Taxpayer Rights – Deciphering the Indian Charter

Author: Mukesh Butani & Kinshuk Jha
Year: 2021

Key Features :

(i) Examines the state of taxpayer rights in India critically and comparatively covering the following key aspects:
(a) An overview of Indian tax administration mechanism in India;
(b) Genesis of taxpayer rights in India;
(c) The framework of the taxpayers’ charter;
(d) Global perspective of taxpayers’ rights;
(e) Digitization on taxpayers’ rights;
(f) Bridging the gap between taxpayers and tax administration;
(g) Policy recommendations.

(ii) Unique in its approach it presents the perspectives of practitioners and academics on the subject.