Hello friends!
I am discussing about the who is an assessee and includes :-
An assessee is a person who is liable to pay tax or any other sum of money ( interest or penalty) under the income tax act. Includes :-
1) Normal Assessee
2) Deemed Assessee
3) Assessee-in-default
If X is an Individual and he has taxable income according to this he has filed his return in such case he is an normal assessee.
If Mr. X is a guardian of a minor /lunatic person, or Agent of a non-resident or legal representative of a deceased person in such case Mr. X is treated as deemed assessee.
If Mr. X is an employer and he has deducted TDS but not deposit or he has not deducted tds in such case Mr. X is treated as an assessee in default.
Thanks for watching my video
Please like 👍👍 share and subscribe !!!
tags for reference : Assessee, assessee section 2(7), assessee as per income tax act, section 2(7), sec 2(7), #assessee, #income tax, #tax, Defination of assessee, define assessee,
