Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Income-tax
Assessee means a person
1
by whom tax is payable on his own income
2
by whom tax is payable on anybody's income
3
by whom any tax or any other sum of money is payable under income tax Act
4
who is liable to pay any sum or in respect of whom any proceedings have been initiated under income tax Act