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Citedby 276 docs - [View All]
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[Section 2] [Complete Act]
Central Government Act
Section 2(31) in The Income- Tax Act, 1995
(31) " person" includes-
(i) an individual,
(ii) a Hindu undivided family,
(iii) a company,
(iv) a firm,
(v) an association of persons or a body of individuals, whether incorporated or not,
(vi) a local authority, and
(vii) every artificial juridical person, not falling within any of the preceding sub- clauses;