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Report of the Committee for Recommending Standard Definition of Certain Terms

Income Tax - F.NO.309/11/2016-OT - Dated:- 22-4-2016 - F.NO.309/11/2016-OT Government of India Ministry of Finance Central Board of Direct Taxes New Delhi, dated 22nd April 2016 Sub : A Committee was constituted by the Board, vide OM of even number dated 22nd January 2016, under the chairmanship of Shri Avadhesh Kumar Mishra, CIT (TDS)-2, Delhi to recommend standard definitions of certain commonly used terms relating to direct tax administration, such as "taxpayer", "tax-base" .....

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To be defined with reference to a given Financial Year:- I. Tax-base - as on the first date of a Financial Year - Number of persons who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), in any of the three consecutive financial years previous to the financial year under reference; II. New taxpayer added - during a Financial Year- Number of persons who are not included in the tax-base, as on first date of the Financial Year, but who have either filed IT .....

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ormation is available on record to indicate that such person was liable to file ITR, or pay any tax, or tax was required to be deducted/collected (TDS/TCS) in respect of such person, during the financial year under reference; 2.2 To be defined with reference to a given Assessment Year:- I. Assessee - for a given Assessment Year - As per the definition provided in the Income Tax Act, including any person who is liable to pay any tax, or in respect of whom any proceedings is pending under the Act, .....

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