New Delhi, December 26
A Public Interest Litigation has been filed in the Supreme Court today demanding cancellation of the TDS (Tax Deduction at Source) system. The petition termed TDS as discriminatory, irrational and violative of various fundamental rights including equality.
The Public Interest Litigation has challenged the TDS structure under the Income Tax Act, under which the payer is required to deduct the tax at the time of payment and deposit it in the Income Tax Department. The amount deducted is adjusted at the time of paying tax.
Advocate Ashwani Upadhyay has filed this application through Advocate Ashwani Dubey, in which the Centre, Ministry of Law and Justice, Law Commission and NITI Aayog have been made parties.
The petition described the TDS system as discriminatory, irrational and against Article 14 (right to equality), 19 (right to work) and 21 (right to life and personal liberty) of the Constitution. The application has demanded that the NITI Aayog be directed to consider the issues raised and make necessary changes in the TDS system. -News-Patiala
