Assessee – Section 2(11) | Income-tax Act, 2025 vs 1961

§ 2(11) · Income-tax Act, 2025

Assessee

ITA 2025 · 2(11) ITA 1961 · 2(7)
Definition — Section 2(11)

Means a person by whom any tax or any other sum of money is payable under this Act, and includes: (1) every person in respect of whom any proceeding has been taken for assessment of his own income or loss or refund due to him, or for assessment of income of any other person in respect of which he is assessable; (2) every person who is deemed to be an assessee under this Act; and (3) every person who is deemed to be an assessee in default under this Act.

Act Comparison
Income-tax Act, 2025
2(11)
Assessee
Income-tax Act, 1961
2(7)
Assessee
Key Points
  • Carried forward from Section 2(7) of the 1961 Act
  • Broader than just a taxpayer — includes anyone in whom proceedings have been initiated
  • A person who is 'assessee in default' attracts penalties and interest
💡 Practical Note

You can become an 'assessee in default' even without income — for example, if you were supposed to deduct TDS and failed to do so.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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