Who is Assessee

Assessee means a person liable to pay Income.

Following persons are liable to pay Income tax.

• Individual [Even Proprietorship covered here]
• HUF [Hindu Undivided Family]
• Partnership
• AOP [Association of Person]
• BOI [Body of Individual]
• Companies [Private Limited Company or Public Limited Companies]
• Trust
•  Local Authority
• Artificial Juridical Person
• Government

Note: - All these apply for PAN Card and are called Assessees as per Income Tax Act.