Assessee is person who liable to pay Tax, Intrest, or penalty under the Income Tax Act and includes

  1. Every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or assessment of fringe benefits or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person;
  2. Every person who is deemed to be an assessee under any provision of this Act;
  3. Every person who is deemed to be an assessee in default under any provision of this Act.

Ordinary Assessee or Normal Assessee

  • Any person against whom some proceeding under this act are going on. It is immaterial whether any tax or other amount is payable by him or not. 
  • Any person who has sustain loss and has filed return loss u/s 139(3)
  • Any person by whom some amount of interest tax paid or penalty is payable under this act 
  • Any person who entitled to this act 

Deemed Assessee or Representative Assessees

A person may not be liable for his own income only for his own income but also on the income of other person é.g. Guardians of minors or lunatics, agents of the non residence etc. In such case the person is responsible for the Assessment of income of such person are called Representative Assessees , such person is deemed to be assessee .

Assessee in Default

A person is deemed to be an assessee-in-default if he is fails to fulfill his statutory paying salary or person who is paying Intrest it is their duty to deduct tax at source and deposit the amount of tax so collected in the treasury. If he fails to deduct tax at source or deduct tax but does not deposited it in the treasury he is known as assessee in default.

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