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]
  • Cooperative Society
  • Companies [Private Limited Company or Public Limited Companies]

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

 

  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  2. Income Tax
Ask Download

About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.