“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
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 to 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.
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