Who is an assessee ?
Extract of sec 2(7)(a)
Assessee means a person by whom any tax or any other sum of money is payable under this Act, and includes
- every person in respect of whom any proceeding under this Act has been taken for the assessment of HIS income or
- of the Income of any other person in respect of which he is assessable
- or of the loss sustained by him or by such other person or of the amount of refund due to him or to such other person Read More