ASSESSEE (SECTION 2(7))

 Assessee [Section 2(7)]

“Assessee” means a person by whom any tax or any other sum of money is payable under this Act. In addition, it includes –
• Every person in respect of whom any proceeding under this Act has been taken for the assessment of 

• his income; or 
• assessment of fringe benefits; or 
•  the income of any other person in respect of which he is assessable; or 
•  the loss sustained by him or by such other person; or 
•  the amount of refund due to him or by such other person. 

• Every person who is deemed to be an assessee under any provision of this Act;

• Every person who is deemed to be an assessee-in-default under any provision of this Act.