Section 119A of the Income Tax Act introduces a Taxpayer's Charter to reinforce transparency, efficiency, and fairness in India’s tax administration. The Taxpayer's Charter, empowered by the Central Board of…
Introduction Section 119 of the Income Tax Act empowers the Central Board of Direct Taxes (CBDT) to issue instructions, orders, and directions to tax authorities to ensure the effective administration…
Introduction The Indian tax system is continually evolving to improve efficiency and reduce compliance burdens on taxpayers. The Finance Act, 2024, introduces significant amendments to the provisions related to Tax…