person(section 2(31)

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