Assessing Officer – Section 2(12) | Income-tax Act, 2025 vs 1961

§ 2(12) · Income-tax Act, 2025

Assessing Officer

ITA 2025 · 2(12) ITA 1961 · 2(7A)
Definition — Section 2(12)

Means: (a) the Assistant Commissioner, Deputy Commissioner, Assistant Director, Deputy Director, or Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under section 241(1), (2) or (3) of this Act — where the Board issues directions for exercise of powers by income-tax authorities, based on criteria such as territorial area, persons or classes of persons, incomes or classes of income, or cases or classes of cases; and (b) the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director who is directed under section 241(5)(b) — where the Board empowers a specified income-tax authority to issue orders assigning AO powers to these officers in respect of any specified area, persons, incomes or cases. Where such an order is made, references to "Assessing Officer" in any provision of this Act shall be deemed to refer to such Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.

Act Comparison
Income-tax Act, 2025
2(12)
Assessing Officer
Income-tax Act, 1961
2(7A)
Assessing Officer
Key Points
  • Maps to Section 2(7A) of the 1961 Act
  • AO is the primary officer who processes returns, issues notices, and passes assessment orders
  • Jurisdiction is determined by location and income type
💡 Practical Note

The AO is the most frequently encountered income tax official for taxpayers — most notices, scrutiny assessments, and refund orders come from this level.

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