Definition of "assessee"

shwetha (CWA learner) (447 Points)

19 August 2011

Can any body tell me what is the meaning of this....

Assessee includes "Deemed assessees also".....................

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4 Replies

Sunshine (Helping All) (10575 Points)
Replied 19 August 2011

Deemed assessee are those persons who are treated as assessees although they are not-

it includes

1.legal representative of a deceased person

2.trustee of a trust

3.Agent of any non resident...

So the income becomes taxable in the hands of these deemed assessees...

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mounika (semi qualified chartered accountant) (981 Points)
Replied 19 August 2011

agreed with above

Sanket (!..Live to Give..!) (16427 Points)
Replied 19 August 2011

Originally posted by : Sunshine...
	Deemed assessee are those persons who are treated as assessees although they are not- it includes 1.legal representative of a deceased person 2.trustee of a trust 3.Agent of any non resident... So the income becomes taxable in the hands of these deemed assessees...