Assessing Officer definition clarifies officials who may exercise assessment powers under the Income-tax Act for tax administration. The definition of Assessing Officer under Clause (7A) of section 2 of the Income-tax Act includes Assistant Commissioner, Deputy Commissioner, Assistant Director and Deputy Director; Income-tax Officers vested with jurisdiction by directions or orders under sub-section (1) or (2) of section 120 or other provisions; and Additional Commissioner, Additional Director, Joint Commissioner and Joint Director directed under clause (b) of sub-section (4) of section 120 to exercise the powers and functions of an Assessing Officer.