Please use this identifier to cite or link to this item: http://hdl.handle.net/10739/3146
Title: The jurisprudence of taxpayer rights in India: An evolutionary tale in direct taxation
Authors: Jha, Kinshuk
Keywords: History of taxation
Direct taxes
Income tax law
Taxpayer rights
Tax administration
Tax reforms
Tax certainity
Issue Date: 21-Nov-2019
Publisher: Liverpool Law Review
Citation: Jha, K. (2019). The jurisprudence of taxpayer rights in India: An evolutionary tale in direct taxation. Liverpool Law Review, 40(3), 271–297.
Abstract: This article traces the evolution of taxpayer rights in direct taxes in India. From the first income tax statute introduced in British India to the most recent one, a broad analysis has been done of the enactments to comprehend the jurisprudence of taxpayer rights in India. The role of different administrative committees and the courts of law in establishing taxpayer rights has also been analysed. The scope of taxpayer rights in post-independence India has been probed, the colonial and post-colonial travails of the taxpayer have been outlined, and the contemporary redressals to taxpayer concerns up to the period of September 2019 have been examined in this article.
URI: http://hdl.handle.net/10739/3146
ISSN: 15728625
Appears in Collections:JGU Research Publications

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