We, the members of India Tax Payer, hereby adopt and give to ourselves this constitution written herein, on this day, the first of January 2017.
1.0 The name of the Association shall be the India Tax Payer (hereinafter called “The Association”).
2.0 India Tax Payer is registered as a Trust in India and shall implement the objects cited herein.
3.0 Object of The Association is:
3.1 To Ensure Effective use of Taxes collected by various Government bodies.
3.2 To establish and bring about adequate research on Taxation in the country and give a neutral / tax payer perspective to tax administration.
3.3 To disseminate tax information for voluntary compliance of tax laws.
3.4 To own assets / collect funds to achieve the above objects.
4.1 Membership of the Association shall be open to the following, irrespective of gender, nationality, religion or political opinion.
4.2 People aged eighteen years and above, paying tax to any of Indian Statutory Authorities in any form are eligible to become members of this Association.
4.3 Such people shall pay a subscription to the Association monthly. This subscription amount shall be Rs.100/- per month and paid regularly every month thereafter.
4.4 The Management Committee may revise the subscription Amount after due concurrence from the Board of Trustees of the Association.
4.5 All Members shall receive all the member services. They will be able to pose queries in the forum and receive replies from experts. They can also consult the experts in the Association for their benefit. They will also get information that is sent by the Association to all members.
5.1 Association shall invest 50% of the membership fees collected from the members every month in a Fixed Deposit for a fixed interest rate on a long-term basis with the bank approved by the Trustees and Management Committee.
5.2 Interest from the Fixed Deposits made as under 5.1, shall be credited monthly to the bank account held by the Association.
5.3 All expenses shall be incurred by the Association using the interest amount ad the balance 50% of the membership subscription collected.
5.4 All financial transactions shall happen through Bank only.
5.5 The Association shall not borrow money from any source including but not limited to banks, individuals, trustees, committee members and others.
5.6 All monies raised by or on behalf of the Association shall be applied to further the objects of the Association and for no other purpose. This shall include the out-of-pocket expenses of the Committee Members, Trustees, staff and members of the Association for furthering the Cause of the Association.
5.7 One of the Committee Members shall be nominated as the Treasurer of the Association and the person shall maintain the book of Accounts of the Association. Due charges for such maintenance shall become payable if needed.
5.8 The financial year of the Association shall be from 1 April to 31 March.
5.9 The accounts shall be audited at least once a year by an auditor or auditors who shall be appointed at the Annual General Meeting, once every three years.
5.10 An audited statement of accounts for the last financial year shall be submitted by the Committee to the Annual General Meeting.
5.11 A bank account is opened in the name of the Trust with City Union Bank Ltd., R S Puram Branch or with such other bank as the Committee shall from time to time decide. The Committee may choose to authorise in writing the Honorary Treasurer and 2 other members of the Committee to sign cheques on behalf of the Association. All cheques must be signed by not less than 2 of the 3 authorised signatories. Until then, one of the Members of the Committee shall be the authorised signatory for the Association and shall operate the Bank Account.
6.0 BOARD OF TRUSTEES
6.2 Trustees may retire or resign from the Board voluntarily or on the recommendation of the Board of Trustees.
6.3 Number of trustees shall not exceed four and shall not be less than two at any point of time.
6.4 Trustee shall retire if they cross the age of 70 years. This may be extended on the recommendation of the Management Committee and the Board of Trustees.
6.5 No remuneration shall be payable to the Trustees for any of the activities / work done by them. However, expenses incurred by them for the Association may be refundable.
7.0 MANAGEMENT COMMITTEE (MC)
7.1 Management Committees shall have not more than eight members at any point of time not including the Chairman of the MC.
7.2 Board shall nominate a maximum of five members to the MC and all Committee members shall be members at the pleasure of the Board of Trustees.
7.3 Three members shall be elected from the general members who are interested in playing an active role in the activities of the Association.
7.4 MC shall meet on a weekly basis or as may be decided by the MC.
7.5 The elected members shall be elected at an Annual General Meeting. Nominations from active members of the Association for members of the Committee must be in writing and must be in the hands of the Chairman of the MC at least 7 days before the Annual General Meeting hereinafter mentioned. Should the number of nominations exceed the number of vacancies, election shall be by secret ballot of the members of the Association present and voting at an Annual General Meeting. Should the number of nominations be less than the number of vacancies, further oral nominations may with the approval of the Annual General Meeting be invited from members present and voting at the said Annual General Meeting.
7.6 The Chairperson, of the MC is nominated by the Board of Trustees and shall be one of the Trustees of the Association.
7.7 All Committee members shall be Honorary Officers of the Association.
7.8 The office of Chairperson shall not be held by any one person for more than Ten consecutive years.
7.9 Any member of the Committee who fails to attend 25 consecutive Committee meetings without reasonable excuse shall lose her/his place on the Committee which may be filled by nomination or election as the case may be in line with Clause 7.1 to 7.5 above.
7.10 The Trustees shall be notified of and shall be entitled to attend all meetings of the Committee but shall not have the power to vote under normal conditions. However should there be a tie, the Trustee, including the Chairman, may choose to vote.
8.0 FUNCTIONS OF THE COMMITTEE
8.1 The Committee is responsible for the complete operation of the Association and may take appropriate directions as they deem fit.
8.2 The Committee may make such regulations as its members consider appropriate for the efficient conduct of the business of the Committee and the Association.
8.3 The Committee may appoint such staff as its members consider necessary on such terms and conditions as they may determine.
8.4 The Committee may appoint sub-committees, advisory groups or working parties of its own members and other persons as it may from time to time decide necessary for the carrying out of its work and may determine their terms of reference, duration and composition. All such sub-committees shall make regular reports on their work to the Committee.
8.5 The proceedings of the Committee shall not be invalidated by any failure to elect or any defect in the election, appointment, co-options or qualifications of any member.
9.0 CHAIRING MEETINGS
9.1 All meetings of the Association or of any of its sub-committees shall be presided over by its Chairperson, or in his/her absence, the Committee shall elect a chairman for the meeting. [The Chairperson of any meeting shall have a second or casting vote].
10.0 TRUST PROPERTY
10.1 The title to all or any such real and/or personal property which may be required by or for the purposes of the Association shall be vested in the Trustees who shall hold such property in trust for the Association.
10.2 The Trustees shall work with the concurrence of the MC and shall not buy assets or dispose them without their concurrence. However, the MC shall be the recommending authority and the final decision shall stay with the Board of Trustees.
11.0 ANNUAL GENERAL MEETING
11.1 The Annual General Meeting of the Association shall be held in each year. An Annual General Meeting of the Association shall be held at such place and time (not being more than 13 months and not earlier than 11 months after the holding of the preceding Annual General Meeting) as the Committee shall determine.
11.2 At such an Annual General Meeting the business shall include the following:
11.2.1 The election of members to serve on the Committee;
11.2.2 The appointment of an auditor or auditors, if needed, once in three years;
11.2.3 The consideration of an Annual Report of the work done by or under the auspices of the Committee;
11.2.4 The consideration of the audited accounts;
11.2.5 The transaction of such other matters as may from time to time be considered necessary.
11.2.6 The attendance of the Meeting shall be under invitation and shall include only the Active Members.
11.3 SPECIAL GENERAL MEETING
11.3.1 The Committee may at any time at its discretion and shall upon a requisition signed by not less than 50% of the Active members, having the power to vote and giving reasons for the request, call a Special General Meeting of the Association for altering the Constitution in accordance with Clause 12 hereof or of considering any matter which may be referred to them by the Committee or for any other purpose.
11.4 RULES OF PROCEDURE AT ALL MEETINGS
11.4.1 Subject to the provisions of Clause 12 hereof all questions arising at any meeting shall be decided by a simple majority of those present and entitled to vote thereat. [In case of an equality of votes the Chairperson shall have a second or casting vote].
11.4.2 Minute books shall be kept by the Committee and all sub committees and the appropriate Secretary shall enter therein a record of all proceedings and resolutions.
11.4.3 The quorum at General Meetings of the Association shall be 10 members and at meetings of the Committee shall be two or such other numbers as the Committee may from time to time determine.
11.4.4 The Committee shall have power to adopt and issue Standing Orders and/or Rules for the Association. Such Standing Orders and/or Rules shall come into operation immediately PROVIDED ALWAYS THAT they shall be subject to review by the Association in General Meeting and shall not be inconsistent with this Constitution.
11.4.5 Any of the rules and regulations brought in by the MC may be reviewed by the Board of Trustees. The decision of the Board of Trustees shall be final for the Association in all matters of operation.
12.0 ALTERATIONS TO THE CONSTITUTION
12.1 Any alterations to this Constitution shall receive the assent of not less than two thirds of the members of the Association present and voting at the Annual General Meeting or a meeting specially called for the purpose PROVIDED THAT notice of any such alteration shall have been received by the MC Chairman in writing not less than 21 clear days before the meeting at which the alteration is to be brought forward. At least 14 clear days’ notice in writing of the meeting setting forth the terms of the alteration to be proposed shall be sent by the Honorary Chairman to each member of the Association PROVIDED FURTHER THAT no alteration shall be made which would cause the Association to cease to be a charity at law.
12.2 All such alterations shall be in the spirit of the Constitution enacted herewith.
12.3 All such alterations have to be ratified by the Board of Trustees before they come into effect.
13.1 If the Committee by a simple majority decides at any time that on the grounds of expense or otherwise it is necessary or advisable to dissolve the Association, they shall call a meeting of full members of the Association. If such decision shall be confirmed by a simple majority of those present and voting at such meeting the Committee shall have power to dispose of any assets held by or in the name of the Association. Any assets remaining after the satisfaction of any proper debts and liabilities shall be given or transferred to such other charitable institution or institutions having objects similar to the objects of the Association as the Committee may decide.
13.2 All such actions shall have to be ratified by the Board of Trustees before they become actionable.
14.1 The Association shall indemnify and keep indemnified every officer, member, volunteer and employee of the Association from and against all claims, demands, actions and proceedings (and all costs and expenses in connection therewith or arising therefrom) made or brought against the Association in connection with its activities, the actions of its officers, members, volunteers or employees, or in connection with its property and equipment but this indemnity shall not extend to liabilities arising from wilful and individual fraud, wrongdoing or wrongful omission on the part of the officer, member, volunteer or employee sought to be made liable.