Section 2(1) in The Companies (Profits) Surtax Act, 1964
(1)[(1) "advance surtax" means the surtax payable under section 7-A;] [Inserted by act 16 of 1981, section 35][(1-A)] [Cl. (1) is renumbered as Cl. (1A) by Act 16 of 1981, section 35] "assessee" means a person by whom surtax on any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of his chargeable profits or of the amount of refund due to him or of the chargeable profits of any other person in respect of which he is assessable or of the amount of refund due to such other person;
