Assessee means a person by whom any tax or any other sum of money is payable under this Act. It includes every person in respect of whom any proceeding has been taken for the assessment of his income or assessment of fringe benefits.
The term ‘person’ includes the following:
1. an individual
2. a Hindu Undivided Family (HUE)
3. a company
4. a firm
5. an Association Of Persons or a Body Of Individual, whether incorporated or not
6. a local authority, and
7. every artificial juridical person example an idol or deity.
