Executive summary
The Indian Government, on 13 August 2020, formally launched the “Transparent Taxation – Honouring the Honest” platform (the Platform). The Platform addresses the following three areas: (i) faceless assessments; (ii) faceless appeals; and (iii) the Taxpayers’ Charter (TC). The Platform has been introduced primarily to give effect to certain statutory provisions of the Income Tax Laws (ITL), for e-assessment, e-appeals and declaration of the TC to enhance fairness a…