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<h1>Central tax authority must adopt a Taxpayer Charter but scope, enforcement, timelines and remedies left to rules</h1> Both texts vest a central tax authority ('the Board') with a mandatory duty to adopt and declare a taxpayer Charter and with broad discretion to issue orders, instructions, directions or guidelines to subordinate income-tax authorities for its administration. The Act and Bill differ only stylistically ('Taxpayer's Charter' vs 'Charter for Taxpayers') and neither defines 'the Board,' specifies scope, enforcement, timelines, or remedies, or makes the Charter justiciable. Practical effect depends entirely on the Charter's content and subsequent implementing instruments, which will determine whether administrative standards become enforceable.
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