Section 2(2) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(2)"assessee" means a person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, by whom tax in respect of undisclosed foreign income and assets, or any other sum of money, is payable under this Act and includes every person who is deemed to be an assessee in default under this Act;
