Keep sufficient records and books for the required retention period; c. Take reasonable care in preparing your records and books; d. Allow us access to records and books so that we can check your tax obligations. While this seems good … This Taxpayers’ Charter broadly summarizes your important rights and obligations under the tax system. control and supervision over all officers of the Income-tax Department and is authorised to exercise certain powers conferred upon it by the Income-tax Act, 1961. There should be an administrative body charged with the administration of the tax system which operates in accordance with general principles of good governance. Under the Income Tax Act, 1961, it is entrusted with certain powers. The authority to impose the tax is in the hands of Central and State Government. To call a medical practitioner in case of emergency. Similarly, if he provides evidence which is false and which he knows or believes to be false, he is liable to be punished under section 191 of the Indian Penal Code. They should also clearly identify their complaint procedures and provide easy access to them for taxpayers. administrative rulings, statute or constitution) vary widely. 7. 26449/95). In some countries, e.g., Belgium and France, the right to choose the least taxed option is a constitutional right. (F. No. Not to remove any article from its place without notice or knowledge of the authorised officer. To assess the correct income of the assessee who have already filed their returns. If he secretes or destroys any document with the intention of preventing the same from being produced or used as evidence before the court or public servant, he shall be punishable with imprisonment or fine or both, in accordance with section 204 of the Indian Penal Code. Generally, they would not provide additional rights or obligations other than those contained in the legislation. A tax (duty) is a mandatory payment, which is gratuitous in nature and is not related to undertaking by an empowered authority or its official (s) of specific action (s) in favour of or with respect to the payer of a respective tax (duty). Taxpayers should have the right to claim privilege on any confidential communications to which this right applies. The powers of search can be exercised when the authorised officer has reason to believe that: The authorisation to carry out the search can be given by the Principal Director General, Director General, Principal Director of Income Tax, Director of Income Tax, Principal Chief Commissioner of Income Tax, Chief Commissioner of Income Tax and Commissioner of Income Tax only. The Income-tax Act gives very wide powers to an authorised officer to carry out the search and also to seize documents and unaccounted assets. Taxpayers should have the right of access to information held about them by the Revenue authorities, except in limited circumstances. The following is the Charter of rights and duties of persons searched which has been reported in [1994] 208 ITR (St) 5. 4. The Survey Party is required to give name, address and phone numbers of the Principal Chief Commissioner of Income Tax, the Chief Commissioner of Income Tax, Commissioner of Income Tax, Additional Commissioner of Income Tax to the assessee who is under Survey. e. Whenever a taxpayer is entitled to a decision or action by the Revenue authorities, either it should occur within a specified period or within a reasonable time. Compensation should be available for inadvertent, as well as intentional or reckless actions. Powers and Duties of Income - Tax Officers and Other I.T. Rights & Duties of Assessee during Income Tax Raid ? The authorised officer has the power to: The authorised officer is also permitted to pass orders placing prohibition on the person in possession or control of the valuable article or thing from removing, parting with or otherwise dealing with such article or thing without prior permission. There should be a clear basis for the imposition of penalties and interest. A principle of proportionality should underlie the tax system. b. Review your case if you believe that we have misinterpreted the facts, applied the law incorrectly or not handled your affairs properly; c. Ensure that the review is completed in a comprehensive, professional and impartial manner by a representative who has not been involved in the original decision; d. Determine your objection [within … days] or [as quickly as possible] unless we require more information to do so, or the issues are unusually complex; e. Give you reasons if your objection has been completely or partially disallowed; f. Request further information from you only where it is necessary to resolve the issues in dispute. Though your tax representative may be having and maintaining complete tax records, it is necessary that a copy of income tax and wealth tax returns filed are kept at office premises and in case of individuals, it should also be maintained at residence for all family members. c. Revenue authorities should provide assistance to taxpayers. Retrospective legislation has been considered by the European Court of Human Rights in several cases. Irrespective of nature of business and stock held for such business whether it is jewellery, bullion or any other valuable article or thing, if such material is held by person searched as stock-in-trade of his business, the same cannot be seized. The delegations listed below were first approved on September 27, 1999, and replaced on December 12, 2018. 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