1.

Assessee means a person by whom income tax or any sum of money is payable under income tax act. Taxable income of A is Rs.20,00,000 for the assessment year 2020-21. He doesn’t file his return of income. Income tax department has taken any proceeding against A to recover any tax due to him. He is not an assessee. Is this a correct statement? Explain by discussing various types of assessees.

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