Clause 64 - Insertion of new section 119A. - Finance Bill, 2020

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. .