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.