https://www.taxtmi.com/article/detailed?id=10456 The document analyses recognition and protection of taxpayer rights in India under the Taxpayers' Charter, highlighting core rights: legal certainty, non retrospective taxation, equality, procedural due process and appeal, information and assistance, accurate taxation, and privacy. It assesses Union Budget 2021 changes as having a positive effect by abandoning routine retrospective amendments but a negative effect by replacing quasi judicial bodies with administrative Boards, thereby reducing binding certainty, shortening limitation periods, and weakening enforcement of procedural safeguards; it recommends restoring independent adjudication and strengthening Charter enforcement. en-us Tue, 14 Jun 2022 16:00:16 +0530 Tue, 14 Jun 2022 16:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10456 The document analyses recognition and protection of taxpayer rights in India under the Taxpayers' Charter, highlighting core rights: legal certainty, non retrospective taxation, equality, procedural due process and appeal, information and assistance, accurate taxation, and privacy. It assesses Union Budget 2021 changes as having a positive effect by abandoning routine retrospective amendments but a negative effect by replacing quasi judicial bodies with administrative Boards, thereby reducing binding certainty, shortening limitation periods, and weakening enforcement of procedural safeguards; it recommends restoring independent adjudication and strengthening Charter enforcement. Articles Income Tax Tue, 14 Jun 2022 16:00:16 +0530 https://www.taxtmi.com/article/detailed?id=10456