Assessee means a person liable to pay Income.

Following persons are liable to pay Income tax.

  • Individual [Even Proprietorship covered here]
  • HUF [Hindu Undivided Family]
  • Partnership
  • AOP [Association of Person]
  • BOI [Body of Individual]
  • Companies [Private Limited Company or Public Limited Companies]
  • Trust
  •  Local Authority
  • Artificial Juridical Person
  • Government

Pan No. Format.jpg

Note: - All these apply for PAN Card and are called Assessees as per Income Tax Act.


  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. Income Tax

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.