(parseInt(navigator.appVersion) >= 4 ))); Powers and Duties of Income - Tax Officers and Other I.T. if(MSFPhover) { MSFPnav2n=MSFPpreload("../../_derived/home_cmp_Profile110_home.gif"); MSFPnav2h=MSFPpreload("../../_derived/home_cmp_Profile110_home_a.gif"); } The right of appeal against any decision of the tax authorities is granted to all taxpayers, and on almost all decisions made by the tax authorities, whether as regards the application of the law or administrative rulings, provided the taxpayer is directly concerned. Only seek access to information relevant to our enquiries; c. Treat any information obtained, received or held by us as private. v. How effective is the principle of legal certainty in protecting taxpayers’ rights relating to tax planning? A search is violation of personal privacy and rights of a citizen and its use should only be in rarest of rare cases. 132A may be adjusted against the amount of existing liability under the Income-tax Act, Wealth Tax Act etc. The person making statement is advised to state truly, correctly, fully and completely. All the rules are framed by Board under section 295 and are placed before the Parliament. A tax system must be rule-based. Prohibited Content 3. 1. Unauthorized access and unauthorized browsing should be an offence. To inspect books of account and other documents, ii. To place marks of identification on books of account or documents examined. In doing so, he should keep in mind that –. Authorities. Therefore, government, its agencies and private citizens must all abide by the law. The term "business" is defined as including trade, manufacture, profession and undertaking. These measures should be exercised in proportion to the tax payable. In addition, property income (i.e. Therefore, Income Tax Department influences businesses, professionals, NGOs, income earning citizens, and local authorities … { c. Clear guidelines should set out audit procedures, the rights and duties of the taxpayer during an audit, the settlement practices of the revenue authorities and the avenues for objection and appeal against assessments arising out of the audit. An Income Tax Authority can exercise following powers during survey: Though the survey party can visit during survey only a place of business, but if the party surveyed states that any books or other things relating to business are kept at a place other than place of business, then power to visit and survey such place is also available to the officers carrying out survey. Revenue authorities should also have discretion to take test cases to the Courts. Send you, by the end of the investigation or [within … days of] or [as quickly as possible after] its completion, the relevant minutes or a written advice of the result of that investigation and the reasons for the decisions we have taken; k. Send you, where an assessment has been issued, details of how the assessment was calculated. If a provision is absurd, ambiguous, contradictory, or does not make sense, it should apply to the taxpayer’s benefit. Introduction to Taxpayers’ Rights and Obligations 2. Retroactive criminal legislation, e.g., creation of an offence or increase in criminal sanctions is normally not permitted. 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. An audit should not interfere unreasonably with the proper running of a taxpayer’s business or cause it to suffer commercial loss as a direct result of the audit activity. (c) Taxpayers should have the right to pay only the amount of tax required by law. Income Tax Authorities Junaid Amjad 2. Keep sufficient records and books to enable you to meet your tax obligations; b. Most taxpayers’ charters are a guide to the law and are not legal documents in themselves, although in some tax systems they may constitute a tax “ruling’. Help you to understand and meet your tax obligations; b. 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. Provide complete and accurate information as and when required; b. Broadly, the Convention is consistent with the general principles of EU Law, namely effectiveness, equality, proportionality, legal certainty, and legitimate expectations and the protection of fundamental rights. Provide you with advice about the tax implications of your actions; b. This section provides that such presumption will also apply in respect of books of account, documents, etc. 2.2.1 The authorised officer cannot seize stock-in-trade of a business and he can only make a note of inventory of such stock-in-trade. Give you the opportunity to have your certified legal or taxation adviser present during any investigation; j. 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. [(5A) Inspectors of Income-tax shall perform such functions in the execution of this Act as are assigned to them by the Income-tax Officer or other Income-tax authority under whom they are appointed to work, and shall be subordinate to such Officer or authority.] Taxpayers and the Revenue authorities should be in an equal position before the independent review body. Income Tax Authorities and their Powers The Government of India has constituted a number of authorities to execute the Income Tax Act and to control the Income Tax Department efficiently. Search of a private dwelling should require a warrant or similar document from a Court, magistrate, or equivalent independent official. // -->