BareLaws

Part of: Section 9 — Clause ( 1A) renumbered as clause ( 1B) thereof by Act 4 of 1988, s. 3 (w.e.f. 1 -4-1989).

SUBSECTION
2 interpreted terms

Section 9(7)

From: The Income-tax Act, 1961

(7) “assesse” means a person by whom 7[any tax] or any other sum of money is payable under this Act, an d includes -