A person who is liable to pay any tax or any other amount , including fines and interest under the Income-tax Act, is considered as a first class taxpayer. Individual here refers to an individual , Hindu Undivided Family ( HUF), company , partnership , association or group of individuals নি registered or unregistered , any local authority and every legally created artificial person. These individuals are considered first class taxpayers. Assessee ( Taxpayer) - Section 2 (7)