Section 2(7)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 2(7)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(7)(a) in The Income Tax Act, 1961

(a)every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or assessment of fringe benefits or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person ;

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Union of India - Subsection

Section 2(7)(a) in The Income Tax Act, 1961