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What do you mean by the term Assessee in Income Tax?


     Assesse means a person by whom any tax as any other sum of money (penalty or interest) is payable under the Act. The term includes the following persons: 

What do you mean by assessee

1.    A person by whom any tax as any other sum of money (including interest and penalty) is payable under the act (irrespective of the fact whether any proceeding under the act has been taken against him or not)
2.    A person in respect of whom any proceeding under the Act has been taken (whether as not he is liable for any tax, interest as penalty) proceeding may be taken.
(a) Either fees the assessment of the amount of his income or the loss sustained by him
(b) Of the income (or loss) of any other person in respect of whom he is assessable.
(c)  Of the amount refund due to him as to such other person.
3.    Every person who is deemed to be an assessee. Fees instance, a representative assessee is deemed to be an assesse by virtue of section 160(2).
4.    Every person who is deemed to be an assessee in default under any provision of the Act. For instance under section 201(1) any person who does not deduct tax at source, or other deducting fails to pay such tax, is deemed to be an assessee in default. Likewise under section 218, if a person does not pay, advance tax, then he shall be deemed to be an assessee in default.

     Types of Assessee in Income Tax

     Normally there are two types of Assessee in Income Tax Law they are :
1.    Deemed Assessee
2.    Assessee in default
3.    Normal assessee
4.    Representative assessee
Now let let us know what is the meaning of Deemed Assessee, Assessee in default, Normal assessee and Representative assessee.

     Deemed Assessee: A person who is deemed to be an assessee for some other person is called ‘deemed assessee’. For example:
1.    If after the death of a person, his legal representative will be treated as an assessee for the income of the deceased on which tax has not been paid by the deceased before his death.
2.    A person representing a foreign or a minor or a lunatic is treated as an assessee for the income of such foreigner or minor or lunatic.

     Assessee in Default: When a person is responsible for doing some work under the Act and he fails to do if, he is called as “assessee in default”. For example if a person while making any payment to another person, is liable to deduct income tax thereon at source, doesnot deduct income tax thereon or having deducted it, does not deposit it in the government trearury, he will be treated as an assessee in default for the income tax purpose.

      Normal Assessee: An individual person who have to pay the income tax on the income earned by him on a particular financial year. Every person has to pay the tax whether they are in profit or losses.

     Representative Assessee: The person not only have to pay his income tax only but also for the income or losses third party , they are known as Representative assessee.


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