PIL in SC seeks abolition of TDS system, cites constitutional violations
The HinduA PIL filed in the Supreme Court on Thursday sought to scrap the TDS system calling it "arbitrary and irrational" and violative of various fundamental rights, including equality. It sought a direction to "declare the TDS system manifestly arbitrary, irrational and against Articles 14, 19 and 21 of the Constitution, hence void and inoperative". The TDS system imposes significant administrative and financial burdens on taxpayers tasked with compliance which include managing complex rules, issuing TDS certificates, filing returns, and defending against penalties for inadvertent errors, argued the plea. The TDS system was stated to adversely affect individuals below the taxable income threshold, as tax was deducted at source irrespective of their liability.
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