Taxpayer Rights: Deciphering the Indian Charter

(i) Examines the state of taxpayer rights in India critically and comparatively covering 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 perspective of taxpayers’ rights;(e) Digitization on taxpayers’ rights;(f) Bridging the gap between taxpayers and tax administration;(g) Policy recommendations. (ii) Unique in its approach it presents the perspectives of practitioners and academics on the subject.