Standard definitions for taxpayer and tax-base clarify who counts as taxpayer and criteria for data generation and reporting. Standard definitions for reporting: for a Financial Year, tax-base equals persons who filed ITRs or had tax paid/deducted/collected in any of the three preceding years as on the first date; taxpayer is any person who filed a return or had tax paid/deducted/collected during the year; new taxpayer and potential taxpayer are defined by entry into or evidence of liability relative to the tax-base. For an Assessment Year, assessee follows the Act and non-filer is a liable person with no return entered on the System. 'Tax paid' and 'information available on record' are clarified for reporting.
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Provisions expressly mentioned in the judgment/order text.
Standard definitions for taxpayer and tax-base clarify who counts as taxpayer and criteria for data generation and reporting.
Standard definitions for reporting: for a Financial Year, tax-base equals persons who filed ITRs or had tax paid/deducted/collected in any of the three preceding years as on the first date; taxpayer is any person who filed a return or had tax paid/deducted/collected during the year; new taxpayer and potential taxpayer are defined by entry into or evidence of liability relative to the tax-base. For an Assessment Year, assessee follows the Act and non-filer is a liable person with no return entered on the System. "Tax paid" and "information available on record" are clarified for reporting.
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