“assessee” means any person having income chargeable to tax and also includes the following persons, namely:—

(a) a person by whom any tax or other sum of money is payable under this Act;

(b) every such person—

(i) whose income or the income of any other person in respect of which he is assessable; or

(ii) in respect of whom any proceeding has been taken under this Act for the assessment of the amount of refund due to him or to such other person;

(c) any person by whom a minimum tax is payable;

(d) any person who is required to file a return, submit documents or statement, or provide information;

(e) any person who desires to be assessed and submits his return of income under this Act;

(f) any person who is deemed to be an assessee, or an assessee-in- default, under any provision of this Act;

(g) any person against whom any proceedings under this Act has been taken;