Who is income tax payer?

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I don't pay tax because I income is less than 2.5 lac. but i file ITR.
than am I taxpayer?
Replies (6)
It depends. Filing is obligatory
Income Tax send communications by quoting, Dear Tax Payer.

Generally the person who pays tax is considered as tax payer
Generally you need to hv a tax liability and the assesse can waive of the taxes as per the norms pescribed in the income tax act. So he has to file his returns and take benefit of that. A taxpayer pays taxes.
Income Tax send communications by quoting, Dear Tax Payer even there is no tax liability
Income tax payer is a person who pays tax as per act.
Generally the person who pays tax is considered as tax payer

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