Who is Assessee?

ASSESSEE [Sec. 2(7)]
Definition :
Assessee means a person by whom Income Tax or any other sum of money is payable
under the Act. It includes every person in respect of whom any proceeding under the Act
has been taken for the assessment of his income or loss the amount of refund due to him.
It also includes a person who is assessable in respect of income or loss of another person
or who is deemed to be an assessee in default under any provision of the Act.