CJI Sanjiv Khanna: “PIL Against TDS System Not Maintainable Under Article 32, High Court Option Allowed”

Today, On 24th January, The Supreme Court dismissed a PIL filed by Ashwini Kumar Upadhyay challenging the constitutionality of Tax Deducted at Source (TDS) provisions. The petition argued that TDS imposes undue administrative and financial burdens on taxpayers. However, the court rejected these concerns, emphasizing the importance of TDS in ensuring tax compliance. This decision reinforces the legal validity of the current TDS framework.