According to Section 2(7) of Income Tax Act "Assessee" means

A. A person by whom any tax or other sum of money is payable

B. A person by whom any proceeding under the Act has been taken

C. A person who is deemed to be an assessee in default under any provision of this Act

D. All of the above

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  1. The TDS Certificate issued by an employer to his employees in case of salary income is
  2. Income Tax Act 1922 is a "milestone" because
  3. If both parents are earning then income of a minor child will be clubbed with
  4. Any receipt of casual and non-recurring nature is known as casual income
  5. Income received or deemed to be received in India (whether accrued in or outside India) is taxable in…
  6. Every employer should pay fringe benefit tax within
  7. No interest is available if the amount of refund of income tax paid is less than
  8. Expected Rent can be determined in the following way
  9. Assessment year 2006-07 commenced on
  10. The amount of interest on borrowed capital allowable as deduction in case of a let out property is
  11. If an assessee makes an absolute transfer of an asset without any consideration then any income from…
  12. According to Section 2(7) of Income Tax Act "Assessee" means
  13. When a person has paid the security transaction tax on transfer of equity shares he does not have to…
  14. A company is considered to be resident if
  15. The first income tax act was introduced in the year
  16. Which one of the following taxes is not levied by the State Government?
  17. Income of minor child, if clubbed with income of parents, is exempt from tax up to
  18. House Rent Allowance is exempt from tax
  19. For a senior citizen the amount of deduction U/s 80D available is
  20. Which of the following statements is incorrect?
  21. The aggregate amount of deductions under chapter VI-A can not exceed
  22. For the purpose of Fringe Benefit Tax, the term 'Employer' does not include
  23. Uncommuted pension received by a Government employee is fully exempt from tax.
  24. The CBDT consists of
  25. Sale of agricultural land on 1st April, 1970 is an example of transfer of capital asset.
  26. Amit has received Rs.25,000 from his former employer as arrear salary of 2004-05 previous year, Rs.85,000…
  27. Acceleration of income will not be clubbed with the income of the assessee who transfers such income…
  28. The aggregate income of Mr. Tanmoy under the different heads of income is Rs.1, 50,000. He will get…
  29. If a self occupied property is converted into HUF property without adequate consideration then
  30. Which of the following income is / are exempt from tax?