📊 Income Tax Law and Practices
Q. Assessee includes any person in respect of whom:
  • (A) who is liable to pay tax
  • (B) any person in respect of whom proceedings under the Act have been started
  • (C) any person who is deemed to be an asssessee
  • (D) all of the above
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✅ Correct Answer: (D) all of the above

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