💨 Abstract

The Supreme Court refused to entertain a PIL seeking the abolition of the Tax Deducted at Source (TDS) system under the Income Tax Act. The court considered the plea as "very badly drafted" and advised the petitioner to move the Delhi High Court instead. The TDS system was deemed as a common practice in many countries. The petition had argued that the TDS system was arbitrary, irrational, and violative of fundamental rights such as equality.

Courtesy: theprint.in