CBDT - Standard Definition of Certain Terms
CBDT had constituted a Committee to recommend standard definitions for certain commonly used terms. On the Committee's recommendations, the CBDT has accepted the following definitions:
1. Tax-base - As on the first date of a Financial Year - Number of persons who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), in any of the three consecutive financial years previous to the financial year under reference;
2. New taxpayer added - during a Financial Year- Number of persons who are not included in the tax-base, as on first date of the Financial Year, but who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), for the first time, during the financial year under reference;
3. Taxpayer - for a Financial Year - Any person who has either filed a return of income or in whose case tax has been paid or deducted or collected at source during the financial year under reference.
4. Potential taxpayer - for a Financial year - Any person who is not included in the tax-base, as on the first date of the Financial Year, but in whose case information is available on record to indicate that such person was liable to file ITR, or pay any tax, or tax was required to be deducted/collected (TDS/TCS) in respect of such person, during the financial year under reference;
5. Assessee:- for a given Assessment Year - As per the definition provided in the Income Tax Act, including any person who is liable to pay any tax, or in respect of whom any proceedings is pending under the Act, for the reference assessment year;
6. Non - filer - for a given Assessment Year - Any person who is liable to pay any tax, or file an ITR for the reference assessment year, as per information available on record, but no such ITR for the relevant assessment year has been entered on the System.
In the context of above definitions, the words "tax paid' includes taxes paid by way of Advance Tax, Self-Assessment Tax, Taxes deducted/collected at source (TDS/TCS), Tax paid against regular assessment, Dividend Distribution Tax etc.
CBDT Office Memorandum in F.No.309/11/2016-OT., Dated: April 22, 2016