assessee
Defined in 10 provisions, side by side
Section 2(7), IT Act 1961Repealed
The words as enacted
"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;
The words as enacted
Section 2, Wealth-Tax Act, 1957Synthetic
The words as enacted
Section 2, Gift-tax Act, 1958Synthetic
The words as enacted
The words as enacted
The words as enacted
Section 2, Interest-tax Act, 1974Synthetic
The words as enacted
Section 2, Expenditure-tax Act, 1987Synthetic
The words as enacted
Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Synthetic
The words as enacted
The words as enacted
Used in the definitions of 1 other term
Appears in 23 instruments
Wealth-Tax Act, 1957ActSynthetic
11provisions, 18 occurrencesGift-tax Act, 1958ActSynthetic
11provisions, 18 occurrencesWealth-Tax Act Rules, 1959RulesSynthetic
3provisions, 3 occurrencesIT Act 1961ActRepealed
1provision, 3 occurrencesBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016RulesSynthetic
1provision, 1 occurrenceNotification 49/2018-CTNotification
1provision, 1 occurrenceNotification 74/2018-CTNotification
1provision, 1 occurrenceNotification 56/2019-CTNotification
1provision, 1 occurrence