Tax Rights
Your rights as a taxpayer under Indian central law — income tax filing, assessments, deductions, GST, appeals, refunds, and protection from unreasonable tax demands.
Right to File an Income Tax Return
Every individual, HUF, firm, company, or other person whose income exceeds the basic exemption limit is required — and has the right — to file an annual income tax return with the Income Tax Departmen...
Rights During Income Tax Assessment
The Income Tax Department has the power to assess your return, but you have substantial rights during this process.Faceless Assessment: Since 2019, most income tax assessments are conducted digitally...
Key Income Tax Deductions and Exemptions
Indian taxpayers can reduce their taxable income through a range of deductions and exemptions under the Income Tax Act. Most deductions are available only under the old tax regime.Section 80C (up to ₹...
GST Rights for Consumers and Small Businesses
The Goods and Services Tax (GST) is a unified indirect tax system that replaced many Central and State taxes since July 2017. Both consumers and small businesses have distinct rights under this framew...
Right to Appeal Income Tax Decisions
India has a multi-tier appellate system for income tax disputes — every taxpayer has the right to challenge an adverse order at each level.First appeal — CIT(A) / NFAC: An appeal against an assessment...
Right to Income Tax Refunds
If you have paid more tax than you owe — through TDS, advance tax, or self-assessment tax — you have the right to receive a refund.TDS refunds: When TDS deducted exceeds your actual tax liability, the...
Tax Deducted at Source (TDS) — Your Rights
TDS is the mechanism by which a payer deducts income tax at source before crediting salary, interest, rent, professional fees, or other payments to the recipient.Right to Form 16/16A: Every TDS deduct...
Presumptive Taxation for Small Businesses and Professionals
Small businesses and professionals in India can compute income under simplified presumptive taxation schemes, avoiding the need for detailed accounts.Section 44AD (Small businesses): Businesses (not p...