Under the Income-tax Act, 1961 the term 'assessee' means a person —

CS Executive · Tax Laws and Practice · PYQS · December 2016
Under the Income-tax Act, 1961 the term 'assessee' means a person —
(A) Who is an assessee in default
(B) From whom tax is due
(C) Against whom any proceeding under the Act has been taken
(D) All of the above.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D). Official source note: Under the Income-tax Act, 1961 the term 'assessee' means a person - (A) Who is an assessee in default (B) From whom tax is due (C) Against whom any proceeding under the Act has been taken (D) All of the above.

Topics: Income Tax

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