Quick Summary
A Public Interest Litigation (PIL) filed in the Supreme Court on Thursday has called for the scrapping of the TDS system under the Income Tax Act, labelling it as "arbitrary and irrational," and asserting that it violates several fundamental rights, including equality, the right to practice one's profession, and the right to life and personal liberty. The PIL challenges the TDS framework, which mandates that tax be deducted at the time of payment by the payer and deposited with the income tax
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FAQ :
The PIL aims to have the TDS system under the Income Tax Act scrapped, arguing it is arbitrary, irrational, and violates fundamental rights.
The petition claims violations of the right to equality, the right to practice one's profession, and the right to life and personal liberty.
The PIL argues that TDS imposes significant administrative and financial burdens, disproportionately affects weaker sections, and amounts to forced labour by making private citizens responsible for tax collection.
The Centre, the Ministry of Law and Justice, the Law Commission, and NITI Aayog are listed as parties in the case.
The PIL asks NITI Aayog to suggest changes to the TDS system and requests the Law Commission to examine its legality and prepare a report within three months.
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