Equality before law as per Article 14 – Reality or Myth?

As per Income Tax Act,1961 any person having Income of more than Rs.2.5 Lakhs in a financial year is required to file Income Tax Return but if you travel out of India for any purpose and incur expense of more than Rs.2 Lakhs , you are required to file Income Tax Return even if Total income is less then Rs.2.5 Lakhs. The Govt wants to track people who can afford a foreign trip but are not paying Income Tax and Govt should be lauded for such initiative to track cases of Tax Evasion.

 The Govt of India has also given exemptions from the filing Income Tax Return if foreign Travel is for Religious Purpose. So,you might ask “what is the problem if Govt wants people to file Income Tax return on foreign travel and is also giving exemption from Filing of Return if travel is for Religious purpose?”.

Well the devil is in the detail, the Exemption from filing Income Tax return after a foreign Travel for Religious purpose is “only if you travel to Neighbouring countries” which implies that Travel to only China,Nepal, Sri Lanka,Bhutan,Myanmar &Pakistan are exempt, where many Hindus, Buddhists and Sikhs travel for Pilgrimage.

It is common knowledge that Religious places of Muslims and Christians are located across Middle East and Europe and cost to Travel to these places will always exceed Rs.2 lakhs but the they have not been given any such exemption which indirectly implies that the Govt is not treating All its citizens Equally as per Article 14 of the Indian Constitution, as per which “the state will not distinguish any of Indian citizen on the basis of gender,caste,creed,religion or even place of birth” and points towards discrimination against Muslims and Christians as a policy.

The Law on Foreign Travel Expenditure was first introduced in the year 1997 by then Finance minister but the Govt of the time had provided exemption to Hajj Yatri travelling to Saudi Arabia from filing Income Tax Return. ( Notification no. S.O. 711 (e) dt 20th Aug 1998)

With Registrations for Haj 2021 already commenced, Its high time that this issue of discrimination is taken up with Government of India by Religious organisation, NGOs, Political parties and every right thinking individual who believes in Constitution and ensure that Exemption is provided to Muslims and Christians on Par with those visiting Neighbouring countries for Pilgrimage.

The Issue is not about Filing Income Tax Return But is about Equality of all citizens before Law as enshrined in the constitution.

Image courtesy: Law Column

_________________________________________

By: CA Syed Jamsheed Ahmed

Email: cajamsheedsyed@gmail.com

Ph:8790569250