Identify which of the following statements are True

A. Assessment Year means the period of 12 months commencing on the first day of April every year

B. Rounding off of total income is defined under section 288B of the Income Tax Act, 1961

C. Rounding off of tax is defined under section 288 A of the Income Tax Act, 1961

D. Assessee is always a person but a person may or may not be an assessed

E. A person may not have assessable income but may still be an assessed

Choose the correct answer from the options given below: