Assessee in Default

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Tima (Querist)
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23 July 2008 sirs,
In the definition of "Assessee" it says Assesse includes
1) Deemed Assesse and
2) Assesse in default. can anyone pls elaborate on the above two with examples?

thanks in advance.
tima

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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23 July 2008 Any person (referred to in Section 200 of the Act), and in cases referred to in Section 194, the principal officer and the company of which he is a principal officer, who does not deduct the whole or any part of the tax, or after deducting fails to pay the tax as required by or under the Act, he or it shall, without prejudice to any other consequences which he or it may incur, be deemed to be an ‘assessee in default’ in respect of the tax.

Deemed assessees are representative assessees. Example, legal representative in the case of a deceased person.

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