Key notes of Launching of ‘Transparent Taxation – Honoring the Honest’ by the Hon’ble Prime Minister Shri Narendra Modi on 13th August, 2020 at 11 A.M. under The Constitution of India

Tax laws are highly complex, complicated and beyond understanding of a tax-payer, in the consequently the revenue authority guided / directed to implanting authority issued circular / notification time to time for sake and justice. So, the union of India educated through different stack holders for implementation of law time to time for reducing dispute of Law. This attitude rather will help the Revenue in assessing the income correctly. A correct advice by the Department would inspire the confidence of public at large.

From the platform of Launching of “Transparent Taxation – Honoring the Honest” by the Hon’ble Prime Minister Shri Narendra Modi on 13th August, 2020 at 11 A.M. it have proved that every Taxpayer under union of India have a fundamental right to express the view of their facts of income before the revue authority according to PART III FUNDAMENTAL RIGHT of THE CONSTITUTION OF INDIA under the Article 19, it have also protected in respect of conviction for offences, if any person has been given any wrong descriptions or misrepresentation before the commission of executing authority of the Act as per Article 20 of THE CONSTITUTION OF INDIA. The duty of the commission of executing authority of the Act shall right to guide for protection the liberty of liability before the authority of Act as per Article 21 of THE CONSTITUTION OF INDIA read with Article 265 of THE CONSTITUTION OF INDIA mandates that no tax shall be levied or-collected except by the authority of law. It provides that not only levy but also the collection of a tax must be under the authority of some law:

Extract of Article 265 of Constitution of India

“265. Taxes not to be imposed save by authority of law No tax shall be levied or collected except by authority of law” 

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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author do not owns any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken on the basis of the above article.

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