Taxpayer Rights: Deciphering the Indian Charter presents the practitioners’ and academics’ perspective on the contemporary subject of Taxpayer Rights & Obligations. The book aims to further the discourse on the state of taxpayer rights in India, in light of the Indian Charter of 2020 and the global developments.
The book covers 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 perspectives on taxpayers’ rights;
(e) Digitization of the administration of taxpayers’ rights;
(f) Bridging the gap between taxpayers and tax administration;
(g) Policy recommendations.