Definition Of Assessing Officer | Section 2(7A), Persons | Section 2(31) Of Income Tax Act

Namaskaar Doston, Aaj ke iss video me hum log income tax act, 1961 ke Section 2(7A) me diye gaye Assessing Officer ki definition aur Section 2(31) me diye gaye Person ki definition ke baare me baat karenge.
Umeed hai aap log ko video pasand aayega.

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~Definition Of Assessing Officer As Per Section 2 Clause 7A Of Income Tax Act: "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act.
~Definition Of Person As Per Section 2 Clause 31 Of Income Tax Act: "person" includes—
(i)an individual,
(ii)a Hindu undivided family,
(iii)a company,
(iv)a firm,
(v)an association of persons or a body of individuals, whether incorporated or not,
(vi)a local authority, and
(vii)every artificial juridical person, not falling within any of the preceding sub-clauses.
~Explanation—For the purposes of this clause, an association of persons or a body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person or body or authority or juridical person was formed or established or incorporated with the object of deriving income, profits or gains.

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