Important Defination under Income Tax


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The term assessee is defined under Section

Any person who has made default in complying with the provisions of Income Tax Act, 1961 is known as

The term principal officer is defined under Section

Under Income Tax Act, 1961, who may be considered as principal officer of a company?

By serving a notice of his intention, assessing officer can consider any person as the principal officer of a company only if

The term ‘assessment year’ is defined under

Assessment year means

The term ‘previous year’ is defined under

If business is set up on 1st September, 2021, previous year in this case shall be

If a new factory was set up on 1st September, 2021 and it commenced its business on 1st January, 2022, previous year in this case shall be

The term person is defined under

Definition of ‘person’ under Income Tax Act, 1961 is

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