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Who is an assessee?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 rohith asked almost 3 years ago

Hi Can I know, Who is an assessee?

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5 Answers
Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 narahari answered over 2 years ago

An “Assessee” is a person who is liable to pay tax or any other sum of money under the Act. It includes: Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 veeru answered almost 3 years ago

An “Assessee” is a person who is liable to pay tax or any other sum of money under the Act. It includes: Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 CA Sandeep Bohra answered almost 3 years ago

Dear Friend, > Who is an Assessee -- Assessee means a person who is being assessed for the purpose of determining tax liability etc. --s per S.2(7) of the Income Tax Act, 1961, unless the context otherwise requires, the term “assessee” means a person by whom any tax or any other sum of money is payable under this Act, and includes- (a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or assessment of fringe benefits or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person; (b) every person who is deemed to be an assessee under any provision of this Act; (c) every person who is deemed to be an assessee in default under any provision of this Act.

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Open uri20170510 32134 1c996lj?1494421732 Anil answered almost 3 years ago

Assessee means a person who is being assessed for the purpose of determining tax liability etc. Deemed Assessee is a person who is deemed to be an assessee as per IT law and rules and who is now liable to file the tax return. When tax payable and when assessee deemed in default: http://www.incometaxindia.gov.in/acts/in... Assessee Income Tax Act 1961 (Act no. 43) defines 'assessee' as a person by whom any tax or any other sum of money is payable under this Act, and includes - • Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of which he is assessable, or of 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;

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Open uri20170510 32134 s5bvk0?1494421637 ARJUN PRATAP SINGH answered almost 3 years ago

Dear Friend, as far as your query is concerned that Who is an assessee? Let me informed that An “Assessee” is a person who is liable to pay tax or any other sum of money under the Act. It includes: Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of 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. Hope answer was helpful to you Regards, Arjun Pratap Singh

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