'Assessee' as per section 2(7) of the Income Tax Act, 1961, means a person by whom income tax or super tax or any other sum of money is payable under this Act and includes:

CS Executive · Tax Laws · PYQS · December 2021
'Assessee' as per section 2(7) of the Income Tax Act, 1961, means a person by whom income tax or super tax or any other sum of money is payable under this Act and includes:
(A) every person who is deemed to be an assessee in default under any provision of this Act,
(B) every person in respect of whom any proceeding under this Act has been taken for assessment of his income or income of any other person in respect of which he is assessable,
(C) every person who is deemed to be an assessee under any provision of this Act.
(D) All of the above

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act, 1961

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic