The jurisprudence of taxpayer rights in India: An evolutionary tale in direct taxation

Jha, Kinshuk (2019) The jurisprudence of taxpayer rights in India: An evolutionary tale in direct taxation. Liverpool Law Review, 40 (3). pp. 271-297. ISSN 0144932X

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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.

Item Type: Article
Keywords: Tax | Taxation history | Income tax law | Tax administration | Tax reforms | Taxpayer rights
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
Social Sciences and humanities > Social Sciences > Public Administration
Social Sciences and humanities > Social Sciences > Public Policy
JGU School/Centre: Jindal Global Law School
Depositing User: Shilpi Rana
Date Deposited: 15 Dec 2021 11:52
Last Modified: 15 Dec 2021 11:52
Official URL: https://doi.org/10.1007/s10991-019-09239-7
Additional Information: I am thankful to International Bureau of Fiscal Documentation, Amsterdam for the research stay during the summer of 2017. It provided me with valuable insights which have been helpful in the development of this paper. I thank Luca Cerioni for his generous guidance. I also thank Prabhakar Singh and Arpita Gupta for the sustained conversations and thoughtful comments.
URI: https://pure.jgu.edu.in/id/eprint/206

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