The Income Tax Department is committed to
1. Provide fair, courteous, and reasonable treatment.
The Department shall provide prompt, courteous and professional assistance in all dealings with the taxpayer.
2. Treat taxpayer as honest
The Department shall treat every taxpayer as honest unless there is a reason to believe otherwise.
3. Provide mechanism for appeal and review
The Department shall provide fair and impartial appeal and review mechanism.
4. Provide complete and accurate information
The Department shall provide accurate information for fulfilling compliance obligations under the law.
5. Provide timely decisions
The Department shall take decision in every income tax proceeding within the time prescribed under law.
6. Collect the correct amount of tax
The Department shall collect only the amount due as per the law.
7. Respect privacy of taxpayer
The Department will follow due process of law and be no more intrusive than necessary in any inquiry, examination, or enforcement action.
8. Maintain confidentiality
The Department shall not disclose any information provided by taxpayer to the department unless authorized by law.
9. Hold its authorities accountable
The Department shall hold its authorities accountable for their actions.
10. Enable representative of choice
The Department shall allow every taxpayer to choose an authorised representative of his choice.
11. Provide mechanism to lodge complaint
The Department shall provide mechanism for lodging a complaint and prompt disposal thereof.
12. Provide a fair & just system
The Department shall provide a fair and impartial system and resolve the tax issues in a time-bound manner
13. Publish service standards and report periodically
The Department shall publish standards for service delivery in a periodic manner.
14. Reduce cost of compliance
The Department shall duly take into account the cost of compliance when administering tax legislation.
And expects taxpayers to
1. Be honest and compliant
Taxpayer is expected to honestly disclose full information and fulfil his compliance obligations.
2. Be informed
Taxpayer is expected to be aware of his compliance obligations under tax law and seek help of department, if needed.
3. Keep accurate records
Taxpayer is expected to keep accurate records required as per law
4. Know what the representative does on his behalf
Taxpayer is expected to know what information and submission are made by his authorised representative.
5. Respond in time
Taxpayer is expected to make submissions as per tax law in timely manner.
6. Pay in time
Taxpayer is expected to pay amount due as per law in a timely manner.
Taxpayers can approach the Taxpayers’ Charter Cell under Principal Chief Commissioner of Income Tax in each zone for compliance to this charter. For more information, visit https://incometaxindia.gov.in
(Republished with Amendments)