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[Cites 0, Cited by 0] [Section 2(11)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(11)(a) in The Income Tax Act, 2025

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