Defination of Assessee in Income Tax Act 2025

“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––
(i) for the assess­ment of his income or of the loss sustained
by him or refund due to him; or
(ii) for the assess­ment of the income of any oth­er per­son in
respect of which he is assess­able, or of the loss sus­tained by such
oth­er per­son or refund due to such oth­er person;
(b) every per­son who is deemed to be an assessee under this Act;
© every per­son who is deemed to be an assessee in default under
this Act;