Discuss (c) limitation protection

The frame: the taxpayer is not a supplicant but a legal person in a legal relationship with the state — taxed only by law, heard before charged, and entitled to remedies; AND bearing duties the law imposes. The pairs structure the whole unit — every right implies the administration's duty; every duty implies the taxpayer's protection. (a) The Duties (five — the examiner's list) Registration: where the law requires — the PAN-type tax accounting number under the Income Tax Act's scheme; VAT registration where turnover crosses the threshold (Unit 5.2); Filing returns: within the law's dates — truthful, complete declarations (the self-assessment norm, Unit 4.7); Maintaining books and records: for the prescribed period — the audit trail (invoices, ledgers, stock, bank flows) without which assessment and credit collapse; Payment and withholding: paying one's own tax by instalment and return; withholding (TDS) where the taxpayer is a payer — depositing others' tax within the prescribed dates; Truthful disclosure and cooperation: in audit and inspection — answering summons, producing records; obstruction is itself an offence (Unit 10). (b) The Rights (six — the marking skeleton) To be taxed only by law — and within its terms: the legality principle as an individual right (Article 115's principle; the strict-construction doctrines of Unit 2 — ambiguity resolved in the taxpayer's favour); Notice and hearing:…