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.