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  • noun

Words related to assessee

a person (or property) that is assessed

References in periodicals archive ?
Will the assessee or taxpayer be under the dual control of central and state authorities, which could defeat the very purpose of 'Ease of Doing Business'?
A previous study regarding PA found that errors in the generalisation of PA are primarily affected by the following four factors: (a) the items or activities used in the assessment, (b) the assessors, (c) the situations in which the assessments are conducted, and (d) the unintentional influence of assessees or other people (Jiang, Smith, & Nichols, 1997).
1997) in their research in two hundred and fifteen organizations in the United States found that, Assessment Centers adhere to recommendations on content of assessor training, but there were gaps on issues such as length of assessor training, evaluating assessors, giving information about AC to assessee and validating center results.
It had also added that if "any sum is received from a person located in Cyprus, then the onus is on the assessee to satisfactorily explain the source of such money in the hands of such person or in the hands of the beneficial owner, and in case of his failure to do so, the amount shall be deemed to be the income of the assessee".
Benefit of amortisation of certain preliminary expenses under Section 35D allowed to assessees in the services sector.
One key performance area, or skill required, is for the assessee to 'work with colleagues and customers'; one expectation, or capability, as part of this skill is for the assessee to 'work in a team'; and one performance indicator, or evidence, of this capability, is for the assessee to 'recognise and accommodate cultural differences within the team'.
The mean number of judges checking each adjective for each individual assessee was used in these analyses.
And diagnosis is especially hard when the diagnostician lacks direct access to the assessee, and the assessee is already the target of intense political passions (in the current cases, almost always outrage).
Once assessors were familiar with the dimensions and exercises, they practiced observing behaviors using videotapes of assessee groups participating in the competitive allocation exercise.
He said an increase in the deduction limit on contribution to National Pension Scheme (NPS) would lead to fulfillment of the Finance Minister's dream of a pensioned society "Under the Income tax Act, an assessee is eligible for an additional deduction on contribution to NPS scheme up to Rs50,000.
Incase where assessee is paying both EMI and rent and date for scheduled handover of possession has passed, there should be deduction of EMI paid from the total income of such assessee over and above any other deduction being currently provided," FPCE president Abhay Upadhyay said in the letter, dated January 9, to Finance Minister Arun Jaitley.
b be an assessee of Income Tax and should have registered with sales Tax
is addition of column " cash deposit in case amount is Rs 2 lakh or more", it seems that chances of getting notice is increased to explain the source of income despite the fact that the said assessee is having income less than Rs 2.
You cannot have an environment of distrust with the assessee.
According to the court, when the delay is not attributable to the assessee, but to the revenue department, the interest should be paid under Section 244A of the Income-Tax Act.
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