Assessee status defines who is liable under income tax law, including persons under assessment proceedings and deemed assessees.

Assessee encompasses persons by whom tax or any other sum is payable and includes persons in respect of whom assessment proceedings have been taken-covering assessments of income, fringe benefits, income or loss of another person for which they are assessable, and refund claims-and additionally includes persons who are deemed to be assessees and assessees in default under the statute.

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