Meaning of "Assessee" in Income Tax
Channel: DR. USHA CHAHAL
Date: 15/10/2020

Assessee: According to Sec. 2(7), assessee is a person:
By whom any tax or any other sum of money (including interest and penalty) is payable; or  In respect of whom any proceedings under the Act has been taken either for the assessment of his /her income or income of any other person in respect of whom he/she is assessable; or In respect of whom any proceedings under this Act has been taken either for the assessment of the loss sustained by him/her or of any other person in respect of whom he/she is assessable; or In respect of whom any proceedings under this Act has been taken for the amount of refund due to him/her or to such other person.
Assessee in default & Deemed/ Representative Assessee