https://www.taxtmi.com/circulars?id=54475 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. en-us Fri, 22 Apr 2016 00:00:00 +0530 Wed, 27 Apr 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54475 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. Circulars Income Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54475