This article traces the evolution of taxpayer rights in direct taxes in India. From the first income tax statute introduced in British India to the most recent one, a broad analysis has been done of the enactments to comprehend the jurisprudence of taxpayer rights in India. The role of different administrative committees and the courts of law in establishing taxpayer rights has also been analysed. The scope of taxpayer rights in post-independence India has been probed, the colonial and post-colonial travails of the taxpayer have been outlined, and the contemporary redressals to taxpayer concerns up to the period of September 2019 have been examined in this article.

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印度纳税人权利的法理学：直接税的演变故事

本文追溯了印度直接税中纳税人权利的演变。从在英属印度引入的第一部所得税法规到最近的一部，对法规进行了广泛的分析，以理解印度纳税人权利的判例。还分析了不同行政委员会和法院在确立纳税人权利方面的作用。本文探讨了独立后印度纳税人权利的范围，概述了纳税人在殖民和后殖民时期的苦难，并研究了截至 2019 年 9 月期间纳税人关注的当代补救措施。