
In Simple words, we can say that Assessee is a person who is liable to pay any tax or any sum of amount payable or have any obligation to pay tax as per the Section 2(7) of the Income Tax Act,1961. Also assessee can be termed as each and every person for whom Any proceedings have been taken under the act for the assessment of his income Fringe benefits, Income of any other person for whom he is considered accessible Any loss sustained by him or by such other personSEE DETAILS