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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 November December 2017
  2. Income Tax
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .