Assessee in Default

who is assessee in default

who does not paid tax within 30days of demand notice is called assessee in default.

A person shall be deemed as an assesse in default u/s 220 if he doesn't pay the amount of tax,interest,penalty or anyother sum as specified in notice u/s 156 within 30 days. Person not paying self assessment tax u/s 140A on or before filing of ROI shall also be deemed as assesse in default.

There is one more case where assessee is deemend to be assessee in default where a person fails to pay the amount of CDT u/s 115R/115O.

Assessee in default is that person who does not pay any demand u/s 156 & who does not pay self assessment tax as per section 140A alongwith interest, penalty

Assessee in default is that person who does not pay the demand u/s 156 and who has not paid the tax u/s 143(1). because as per amendment u/s 156 intimation u/s 143(1) shall deemed to be the notice for demand for the purpose of this sec. No separate notice is required where intimation u/s 143(1) has been sent to the assessee.

EVEN WHO DOES NOT PAT THE TAX U/S 210 SHALL DEEMED TO BE THE ASSESSEE IN DEFAULT U/S 220

Any person who doesn't pay any tax, interest, penality or any other sum payable under income tax act with in 30 days of demand(also in case of intimation and deemed intimation u/s 143(1)) or Extedended period  shall be treat as assessee in default.