Section 119A of Income Tax Act for AY 2023-24

Section 119A of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules 1962. Provisions and rules related to Taxpayer’s Charter

Amended and updated notes on section 119A of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Taxpayer’s Charter.

Chapter XIII (Sections 116 to 138) of the Income Tax Act 1961 deals with the provisions related to Income-tax Authorities. Section 119A of IT Act 1961-2020 provides for Taxpayer’s Charter.

Recently, we have discussed in detail section 119 (Instructions to subordinate authorities) of IT Act 1961. Today, we learn the provisions of section 119A of Income-tax Act 1961. The amended provision of section 119A is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 119A of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962, regulations, notifications, circulars, orders and Press Release by CBDT, Income Tax Department and the Ministry of Law and Justice, Government of India.

Section-119A: Taxpayer’s Charter

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.


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