The term person is defined under section 2(31) of the Income Tax Act. There are seven categories covered under the term “Person”.This means -

  • An Individual ( Salaried Person, Person who is a sole proprietor, Teacher etc.)
  • HUF(Hindu Undivided Family)
  • A Company (Winiin Taxscope Private Limited, Infosys Ltd.)
  • A Firm
  • An Association of persons(AOP) / Body of Individuals(BOI) , even without registration
  • A Local Authority (Jaipur Development Authority)
  • Every Artificial Judicial Person, not covered above



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