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INCOME TAX DEPARTMENT GOVERNMENT OF INDIA
Vision To partner in the nation building process through progressive tax policy, efficient and effective administration and improved voluntary compliance.
Mission
To formulate progressive tax policies To make compliance easyTo enforce tax laws with fairness To deliver quality services To continuously upgrade skills and build a professional and motivated workforce
We Believe in equity and transparency; promoting taxpayer awareness towards voluntary compliance; effective deterrence against tax evasion; continuous research as the foundation of tax policy and administration; and adopting technology as an enabler for im proved service deliver
This charter is issued on 24th of July 2010, revisiting the earlier charter issued in July 2007. In the preparation of this charter, consultations have been held with all stakeholders. This charter re ects the best endeavor of the Department. The Department intends to review the charter within a period of three years.
Expectations from Taxpayers
We expect our taxpayers:
• to be truthful and prompt in meeting all legal obligations; • to pay taxes in time; • to obtain PAN and quote it in all documents and correspondence; • to obtain TAN for every unit and quote it in all documents and correspondence; • to quote correct tax payment/deduction particulars in tax returns; • to verify credits in tax credit statements;
Service Delivery Standards We aspire to provide the following key services within specied timelines:
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Sl. No.
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Key Services
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Timelines
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(From the end of the month in which return/
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application
is received/cause of action arises)
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1.
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Issue of refund along with interest u/s
143(1) of the I.T. Act
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(a) in case of electronically led returns
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6 months
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(b) other returns
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9
months
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2.
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Issue of refund
including interest from proceedings
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other than section
143(1) of the I.T. Act
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1
month
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3.
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Decision on
rectification application
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2
months
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4.
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Giving effect to appellate/revision order
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1 month
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5.
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Acknowledgement of
communication received through
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electronic media or
by hand
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Immediate
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6.
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Decision on
application seeking extension of time
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for tax payment or for grant of installment
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1 month
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7.
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Issue of Tax
Clearance Certi cate u/s 230
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Within
3 working days from the
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of the I.T. Act
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date
of receipt of application
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8.
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Decision on
application for recognition/approval
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to provident
fund/superannuation fund/gratuity fund
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3
months
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9.
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Decision on
application for grant of exemption
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12
months
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or continuance
thereof to institutions
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(University, School, Hospital etc.) under
section 10(23C)
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of the I.T. Act
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10.
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Decision on
application for approval to a fund
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under section 10(23AAA) of the I.T. Act
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3 months
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Sl. No.
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Key Services
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Timelines
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(From the end of the month in which return/
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application
is received/cause of action arises)
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11.
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Decision on application for registration of
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charitable or religious trust or institution
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4
months
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12.
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Decision on application for approval of
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hospitals in respect of medical treatment of
prescribed diseases
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3
months
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13.
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Decision on application for grant of
approval
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to institution or fund under section
80G(5)(vi) of the I.T. Act
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4
months
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14.
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Decision on application for no deduction
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of tax or deduction of tax at lower rate
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1
month
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15.
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Redressal of grievance
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2
months
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16.
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Decision on application for transfer of case
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from one charge to another
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2
months
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• to le complete & correct returns, within the due dates and in appropriate tax jurisdictions; • to quote correctly Bank Account Number, MICR Code and • other Bank details in the returns of income; • to intimate change of address to the tax authorities concerned; • to intimate any change in PAN particulars to designated agency; and • to quote PAN of all deductees in the TDS Return We Endeavour • to promote voluntary compliance; • to educate tax payers and citizens about tax laws;• to provide information, forms and other assistance • at the facilitation counters and also on website www.incometaxindia.gov.in; • to continuously improve service delivery; • to induct state-of-the-art and green technology with a user friendly interface; and • to inculcate a healthy tax culture where the taxpayers and • the tax collectors discharge their obligations with a sense of responsibility towards nation building. Grievance Redressal • All grievances received will be redressed within two months from the end of the month of their receipt. • Petitions on un-redressed grievances led before next higher authority will be decided within 15 working days of receipt. • The taxpayer can approach the Income Tax Ombudsman in case of un-redressed grievance. • The grievance redressal mechanism including contact details of Public Grievance O cers are available on the website www.incometaxindia. gov.in
