(a) Assessment Year means the period of 12 months commencing on the first day of April every year
(b) Rounding off of total income is defined under section 288B of the Income Tаx Act, 1961
(c) Rounding off of tax is defined under section 288 A of the Income Tax Act. 1961
(d) Assessee is always a person but a person may or may not be an assessed
(e) A person may not have assessable income but may still be an assessed Choose the correct answer from the options given below:
Correct Answer: B. (a), (d), (e) only
Solution:(a) Assessment Year means the period of 12 months commencing on the first day of April every year → True, as per Section 2(9) of the Income Tax Act, 1961.
(d) An assessee is always a person, but a person may or may not be an assessee → True, as a person is only considered an assessee when they have tax obligations.
(e) A person may not have assessable income but may still be an assessee → True, as individuals can file tax returns despite having zero taxable income (e.g., filing for refund purposes).
(b) and (c) Incorrect → Rounding off of total income is under Section 288A, and rounding off of tax is under Section 288B, not vice versa.