Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 143] [Entire Act] Union of India - Subsection Section 143(12) in Finance Act, 2012 (12)"assessee" means a person liable to pay tax and includes his agent;
