1) The person who only file ITR his income is within limits and did not pay any amount as income tax.
2) The person who file ITR but claimed deduction under various section of IT Act and not paid any amount as Income Tax.
3) The person who file ITR and paid any amount as Income Tax.
Who can be termed as Income Tax Payer
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Who can be "Income Tax Payer"
Replies (1)
All of them whether they are paying tax or not.
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