To call a medical practitioner in case of emergency. One of the most important powers that the Income Tax Department possesses is the power of search and seizure. (d) Right to Due Process and Procedure and Adequate Judicial Review: Taxpayers’ rights may be substantive or procedural. Let you know [at least… days] or [as soon as possible] before the conduct of an interview or a request for the production of documents; c. Advise you of the scope of an interview and our requirements; d. Arrange a suitable time and place for the interview and allow you time to prepare your records. To identify all receptacles in which assets or books of account and documents are kept and to hand over keys to such receptacles to the authorised officer. 1. 256-A), the Court found that those rights were necessary for a fair trial in a custom duty case. Therefore, government, its agencies and private citizens must all abide by the law. Income Tax Authorities are also granted power to survey and order persons to submit certain information. Moreover, the laws must be made through proper constitutional procedures by the legislature or government agencies under delegated law­making powers, and they must be applied uniformly. Comments on Taxpayers’ Rights and Obligations: Despite the safeguards under the domestic constitutional law as well as international conventions, the level of taxpayer protection vis-a-vis the tax administrations varies widely. There should be no discrimination between taxpayers in the same position. Help you to understand and meet your tax obligations; b. The enforcement of tax liabilities was upheld in cases involving withholding tax, seizure of property in the taxpayer’s possession and personal liability for company’s taxes in criminal cases. There should also be adequate provision for settling tax cases by negotiation to avoid lengthy monetary and time costs, based on a prudent business approach on both sides. This presumption is also extended to books of account, documents etc. The law must also be interpreted by an independent judiciary, whose decisions must be binding on both the government and its agencies and the citizens. Taxpayers should always endeavour to pay their taxes in accordance with the laws of relevant taxing jurisdictions. 2.2.1 The authorised officer cannot seize stock-in-trade of a business and he can only make a note of inventory of such stock-in-trade. 2.3 Circumstances in which search can be carried out. The taxpayers’ charter in many countries summarizes and explains in plain language a taxpayer’s rights and obligations in relation to their tax affairs, making such information much more widely accessible and understandable. 133A. } Content Filtration 6. Retroactive criminal legislation, e.g., creation of an offence or increase in criminal sanctions is normally not permitted. If the whole tax system is to work properly, we also need coherent tax legislation and a Revenue administration that enforces the law fairly and with common sense”. Ornaments belonging to different members of the family should be kept separately. Taxpayers who are having difficulties in complying with this obligation should be encouraged to discuss their circumstances with their Revenue authorities, as it may be possible to allow additional time for payment in some cases. Under the Income Tax Act, 1961, it is entrusted with certain powers. Income Tax Authorities and their Powers. However the power to impound is restricted to only books and documents and does not extend to cash, valuables and other assets found. Rights and Duties of Income Tax Department during Search and Seizure operation [A] Income Tax Department - Rights Following are the rights of the officer to whom authority is given for search and seizure: (i) Enter and search any building, etc. (a) The principle of legality should apply to provide a legal basis for the imposition of taxes, duties, fees and charges. To have the facility of having meals, etc., at the normal time. A fundamental principle affecting tax law is that all taxes must be based on a law made by the legislature (i.e. // -->