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January 2024

Taxpayers’ Charter – Implement It in Letter and Spirit (Respect Begets Respect)

By Dr CA Mayur B. Nayak, Editor
Reading Time 7 mins

One would like to visit a place often where one gets respect. More than what we are treated with, “how” we are treated is important. And therefore, one would shudder to go to a Police Station. However, some people have a similar feeling while visiting the Income tax office. The trust deficit between the Income-tax department and the taxpayer is so high that both suspect and disrespect each other. Respect for the fellow human being is the cardinal principle of a civilized society. However, it is not to be found while dealing with some government agencies.

In this connection, the first two declarations of the Taxpayers’ Charter by the Income-tax Department1, which was issued on 13th August, 2020, deserve our attention.


  1. https://incometaxindia.gov.in/Documents/taxpayer-charter.pdf

They are as follows:

“The Income Tax Department is committed to:

1. Provide fair, courteous, and reasonable treatment

The Department shall provide prompt, courteous, and professional assistance in all dealings with the taxpayer.

2. Treat taxpayer as honest

The Depar