3.4 Rights and Duties of a Tax Payer

Duties: 1. Registration where the law requires (PAN-type tax accounting numbers under the Income Tax Act's scheme; VAT registration where turnover crosses the threshold). 2. Filing returns within the law's dates. 3. Maintaining books and records for the prescribed period. 4. Payment and withholding (TDS) as assigned. 5. Truthful disclosure; cooperation in audit and inspection. Rights: 1. To be taxed only by law — and within its terms. 2. Notice and hearing before assessment and penalty. 3. Confidentiality of taxpayer information within the law's limits. 4. Appeal — departmental review, the Revenue Tribunal, and the courts (Unit 8's map). 5. Refund of excess tax, with interest where the statute provides. 6. Time-bar protections: assessment and collection must fit limitation windows.