Assesse defination

Because there are different types of assessees.

Individual, HUF, Firm, LLP, Company, Trust, etc.

you are telling types of assessee in income tax act. but i am asking what purpose does this defination serve in the act. e.g if our client have any agriculture income than we will check whether it falls with in the defination of agriculture income or not. how does a person become the assesse . defination says that any peson from whom any tax ,interst ,penalty ext is payable and any person agaist whom any proceeding ios pending...........

assume if above defination does not contain any limb like " any peson from whom any interst is recoverable is assessee" that does it mean that he is not assessee and no proceeding can be taken against him. 

am i saying right ?

please clarify above matter......

The example you gave me about agriculture. Similarly, there are different methods of assessment for each assessee. Assessment is a way to compute the income and tax liability of the assessee. An assessment of an individual will not be the same as assessment of a company. Differennce lies in the type of assessee. And individual earning less than 2 lacs may not require assessment and therefore ceases to be an assessee. If you have an agricultural income, you will find out whether that income is an agricultural income and is taxable or not. One who is qualified for an assessment as per the prevalent rule, is an assessee. So it also depends on the rule whether one is supposed to be assessed and what rules will apply if assessed. Govt wants individual and other legal entity to be assessed or make them subject to assessment according to the Act, If you are an assessee, then what type of assessee? Individual whose income exceeds 2 lacs, or a company, firm, trust etc. And you will be assesseed according to the rules of assessment for that particular type of assessee. I hope I am clear this time.