Direct tax Law 2009 (Solved)

Assessee 2 (7)
Assessee means a person by whom any tax or any other sum of money payable under the Act and include-
i)        Every person in respect of whom any proceeding has been initiated under the act for the assessment of his income or the income of any other person.
ii)       A person who is deemed to be assessee under any provision of the Act
iii)     A person who is deemed to be an assessee in default in any of the provision of the Act.