Assessee [Section 2(7)]
“Assessee” means a person by whom any tax or any other sum of money is payable under this Act.
In addition, it includes –
Every person in respect of whom any proceeding under this Act has been taken for the assessment of
his income; OR
the income of any other person in respect of which he is assessable; OR
the loss sustained by him or by such other person; OR
the amount of refund due to him or to such other person.
Every person who is deemed to be an assessee under any provision of this Act;
Every person who is deemed to be an assessee-in-default under any provision of this Act.
Assessee [Section 2(7)]
(Click on the link for Video explanation)
‘
For Numerical – Refer to Youtube Channel.
For Complete Course or Book (Videos on provisions, Numericals, Tests, Guidance, etc) –
CONTACT US-
Tag:11 commerce, 11th commerce, 12 commerce, 12th commerce, bba, bcom, ca, ca cpt, ca final, ca inter, commerce, commerce achiever, commerce optional, cs, cs final, cs inter, direct tax, income tax, mba, mcom, Resident and ordinarily resident, Resident but not ordinarily resident, Residential Status, Residential status of HUF, Residential status of HUF Resident and ordinarily resident/Resident but not ordinarily resident, SSC, SSC COMMERCE OPTIONAL, STATE PCS, STATE PCS COMMERCE OPTIONAL, tax, ugc net, ugc net commerce, ugc net commerce optional, upsc commerce optional, upsc commerce optional paper, upsc commerce optional previous year paper, upsc optional