Taxpayers' Charter: Rights & Duties under Section 119A | Bharat Samvidhan

Explore the CBDT Taxpayers' Charter under Section 119A of the Income Tax Act, 1961. Learn about the 14 rights and 6 duties of direct taxpayers.

DIRECT TAX CODE (SECTION 119A)
Taxpayers' Charter: Rights & Duties
Under Section 119A of the Income Tax Act, 1961, the CBDT adopted the Taxpayers' Charter. Understand your statutory rights and civic duties as a taxpayer.
14 Taxpayer Rights
6 Taxpayer Duties
Grievance Redressal
14 Rights of Direct Taxpayers
To be treated as honest
The Income Tax Department shall treat every taxpayer as honest unless there is a reason/evidence to believe otherwise.
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To a fair and reasonable system
Every taxpayer is entitled to receive impartial and objective treatment under direct tax laws.
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To receive courteous and professional service
Taxpayers are entitled to receive prompt, polite, and professional assistance from tax officials.
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To be transparent
The department must publish clear operational standards, guidelines, and direct tax rules.
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To respect privacy
The department will not perform inquiries, checks, or audits beyond the limits specified by direct tax statutes.
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To confidentiality
Any information provided by a taxpayer during assessments is protected by law and cannot be leaked or shared.
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To choose a representative
Taxpayers can authorize chartered accountants or legal counsels to represent them in assessments and queries.
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To raise a complaint
Taxpayers have the right to lodge complaints against administrative errors or official misconduct.
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To a mechanism for appeal
Assessments can be challenged before CIT Appeals, ITAT, High Courts, and the Supreme Court.
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To timely decisions
The department must process refunds, rectifications, and appeal orders within strict legal timelines.
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To pay the correct amount of tax
Only direct taxes authorized by direct legislation can be collected (Article 265 of the Constitution).
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To minimize compliance costs
The department must simplify tax procedures to reduce taxpayers' expenses and efforts.
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To hold tax officers accountable
Officers must act within set codes of conduct and can be held liable for administrative overreach.
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To clear information
Taxpayers have the right to get clear tax guidelines, filing dates, and official formats.
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6 Duties of Direct Taxpayers
Be honest and disclose fully
File true declarations of direct income, bank accounts, investments, and assets.
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Be informed
Keep updated on your annual tax liabilities, exemptions, and filing protocols.
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Keep accurate records
Maintain statutory books of accounts and invoices as required by the Income Tax Act.
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Pay taxes on time
Clear advance taxes, self-assessment taxes, and TDS dues before the deadlines.
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Cooperate with officials
Respond to tax notices and assist officers during queries or scrutiny.
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Submit filings within timelines
Submit Income Tax Returns (ITR) before the annual statutory deadline.
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How to File a Tax Grievance?
If direct tax officials violate any rights listed under the Taxpayers' Charter (e.g. failing to release refunds on time, harassment during surveys, or breaching confidentiality), you can pursue administrative redressal.
1. e-Nivaran (Income Tax Portal)
Log in to the official Income Tax e-filing portal and navigate to the **Grievances** tab. Submit an e-Nivaran petition directly to the Assessing Officer (AO) or Commissioner.
2. CPGRAMS Portal
Submit a complaint under the **Centralized Public Grievance Redress and Monitoring System (CPGRAMS)** which is directly monitored by the Prime Minister's Office (PMO).
3. Direct Tax Ombudsman
If departmental grievances yield no responses, you can write directly to the Tax Ombudsman of your jurisdiction.
Constitutional Protection:
Article 265 of the Constitution ensures that "No tax shall be levied or collected except by authority of law," protecting you against arbitrary taxation.