Person

"Person" is defined in section 2(31) of the Income Tax Act. It includes seven categories- 

• Individuals (e.g., salaried employees, sole proprietors, teachers)
• Hindu Undivided Family (HUF)
• Companies (e.g., Winiin Taxscope Private Limited, Infosys Ltd.)
• Firms
• Associations of persons (AOP) / Body of Individuals (BOI), even unregistered
• Local Authorities (e.g., Jaipur Development Authority)
• All Artificial Judicial Persons not listed above