1 Replies
Rahul Prasad
(CA Student)
(1683 Points)
Replied 14 March 2018
Person includes :
(i) an Individual;
(ii) a Hindu Undivided Family (HUF) ;
(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.
(viii) Association of Persons or Body of Individuals or a Local authority or Artificial Juridical Persons shall be deemed to be a person whether or not, such persons are formed or established or incorporated with the object of deriving profits or gains or income
(i) an Individual;
(ii) a Hindu Undivided Family (HUF) ;
(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.
(viii) Association of Persons or Body of Individuals or a Local authority or Artificial Juridical Persons shall be deemed to be a person whether or not, such persons are formed or established or incorporated with the object of deriving profits or gains or income
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