§ 240
Chapter XIV — Tax Administration
Taxpayer’s Charter
Income-tax Act, 2025
The Board is required to create and announce a Taxpayer's Charter. This charter will be supported by orders, instructions, directions, or guidelines issued to other income-tax authorities to ensure its effective administration. The goal is to outline the rights and expectations of taxpayers. Key aspects of the charter may include
- guidelines for taxpayer interactions with authorities
- procedures for addressing taxpayer concerns
📜 Official text of the section +
240. The Board shall adopt and declare a Taxpayer’s Charter and issue such
orders, instructions, directions or guidelines to other income-tax authorities
as it considers fit for the administration of such Charter.
Jurisdiction of income-tax authorities.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.