Under the Income-tax Act, 2025, what is the statutory term for a person by whom any tax or other sum is payable under the Act?

Section 2(11) of the Income-tax Act, 2025 defines an assessee as a person by whom any tax or other sum of money is payable under the Act, and extends it to persons against whom proceedings are taken and deemed assessees. 'Taxable person' is the term used under the GST law, not the income-tax law.