Important Concepts

Person (Section 2(31) ): Person includes:

1. An Individual ;

2. A Hindu University Family (HUF);

3. A Company;

4. A Firm;

5. An Association of Person (AOP) or a Body of Individuals (BOI), whether incorporated or not;

6. A local authority;

7. Every artificial judicial person not falling within any of the preceding subclauses.

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