## Who is an "Assessee"? — Section 2(7)
An assessee is any person who is liable to pay tax or any other sum (such as interest or penalty) payable under the Income-tax Act. The definition is wider than just "a person who pays tax" — it covers three categories.
### Category 1 — Ordinary Assessee
Every person against whom proceedings for assessment have been initiated in respect of:
- their own income,
- another person's income (for which they are assessable),
- losses sustained, or
- refunds due.
> Note: A person can be an assessee even if a loss or refund is involved — not only when tax is payable.
### Category 2 — Deemed Assessee
A person who is treated as an assessee under specific provisions of the Act (for example, a representative/agent, legal heir, or guardian assessed on behalf of another).
### Category 3 — Assessee-in-Default
A person who has failed to fulfil a statutory obligation — e.g., failing to deduct or deposit TDS — is deemed to be an assessee-in-default.
### Key Insight
Liability is not limited to tax — it extends to "any other sum" payable (interest, penalty, etc.). And a person filing only to claim a refund or to report a loss is still an assessee.