Supreme Court Dismisses PIL Challenging Constitutionality of TDS System

The Supreme Court dismissed a PIL by BJP leader Ashwini Kumar Upadhyay, challenging the TDS system as arbitrary and unconstitutional, suggesting the petitioner approach the High Court instead.

Upadhyay argued that TDS imposes excessive regulatory and procedural burdens on assesses, particularly those from weaker sections, who often lack the resources to navigate the complex framework.

He claimed that the TDS system shifts government tax collection responsibilities onto private citizens without remuneration, causing undue hardship and violating Constitutional rights.

The plea proposed alternatives like enhanced automated systems, monthly advance tax, and stronger annual reporting to ensure compliance without burdening assesses.