Features :

(i) Examines the state of taxpayer rights in India critically and comparatively covering the following key aspects:

• (a) An overview of Indian tax administration mechanism in India;
• (b) Genesis of taxpayer rights in India;
• (c) The framework of the taxpayers’ charter;
• (d) Global perspective of taxpayers’ rights;
• (e) Digitization on taxpayers’ rights;
• (f) Bridging the gap between taxpayers and tax administration;
• (g) Policy recommendations.

(ii) Unique in its approach it presents the perspectives of practitioners and academics on the subject.