Insertion of new section 119A.
64. After section 119 of the Income-tax Act, the following section shall be inserted, namely:––
Taxpayer’s Charter.
“119A. 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 may deem fit for the administration of such Charter.”.
Notes on Clauses:
Clause 64 of the Bill seeks to insert a new section 119A so as to empower the Board to adopt and declare a Taxpayer’s Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of such Charter.
This amendment will take effect from 1st April, 2020.
