Report of the Committee for Recommending Standard Definition of Certain Terms

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....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", "new assessee/taxpayer", "stop-filer/non-filer" etc. 2. The Committee deliberated upon the prevalent d....

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....e tax-base, as on first date of the Financial Year, but who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), for the first time, during the financial year under reference; III. Taxpayer - for a Financial Year - Any person who has either filed a return of income or in whose case tax has been paid or deducted or collected at source during the financial y....

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....ay any tax, or file an ITR for the reference assessment year, as per information available on record, but no such ITR for the relevant assessment year has been entered on the System. 3. In the context of above definitions, the words "tax paid" includes taxes paid by way of Advance Tax, Self-Assessment Tax, Taxes deducted/collected at source (TDS/TCS), Tax paid against regular assessment....