Clarification between person and partner

This query is : Resolved 

25 July 2018 can partner comes under the definition of person under section 2(31) of the IT Act 1961


25 July 2018 Yes he will fall under individual.

30 July 2018 In my opinion any person like individual, Artificial judicial person etc can be a partner. Partner is not covered u/s 2(31) of the Act.


30 July 2018 I differ with you if partner is individual then he is covered.



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