Any person whose interest is being talked about is referred as assessee In simple words, if you are filing a return of any person, then that person will be called assessee by the Income Tax Department, not you.

The various situations when you will be termed as “Assessee” by the Income Tax Department are -

  • You have tax, interest or penalty payable to the IT department.
  • Any proceeding have been done or initiated by the department against your income or refund or loss or in respect of any person for whom you are assessable.
  • You are a deemed assessee under IT Act.
  • You are at default under any of the sections of the IT Act. For instance, you have not deposited TDS deducted of any person with the government.
  • You are entitled to tax refund, if any.

Types of Assessee:

Different types of assessee as per income tax act 1961 are:-

  • Individual - Ayush, Tarun
  • Partnership Firm - M/s ABC and Company, M/s ABC and associates, ABC LLP
  • A Hindu Undivided Family - Mr. A (HUF) or Mr. B (HUF).
  • Company - Winiin Taxscope Private Ltd., Winiin Taxscope Ltd.
  • An Association of persons or a body of Individuals - ABC Sangh or XYZ Dal
  • A Local Authority - JDA or PCMC Municipal Corporation.
  • Artificial Juridical person not covered under any of the above categories. (Residual Category).