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Answer Posted / ajoy kumar rai
ASSESSMENT YEAR (A.Y) MEANS THE PERIOD OF 12 MONTHS
COMMENCING ON 1ST APRIL IMMEDIATELY AFTER THE PREVIOUS YEAR
FOR EXAMPLE, IF PREVIOUS YEAR ENDED ON 31.3.2010, THE
ASSESSMENT YEAR IS 2010-11 (i.e, FROM 1.4.2010 TO 31.3.2011)
ILLUSTRATION: INCOME WHICH IS EARNED IN PREVIOUS YEAR IS
CHARGED TO INCOME TAX IN THE ASSESSMENT YEAR AT THE RATES
APPLICABLE FOR THAT A.Y.
AJOY KR RAI
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