Who is an assesse?

Answer Posted / vikrant

ACCORDING TO INCOME TAX ACT, 1961
ASSESSEE means a person by whom [any tax] or any other sum of money is payable under this Act, and includes
(a) 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 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 ;
(b) every person who is deemed to be an assessee under any provision of this Act ;
(c) every person who is deemed to be an assessee in default under any provision of this Act

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