Income Of Other Persons Included In Assesses Total Income

Who is an assessee ?

Extract of sec 2(7)(a)

Assessee means 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 of the amount of refund due to him or to such other person Read More

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