CHAPTER 13

 

Person liable to tax

 

Meaning of a person

  1. An individual
  2. A Hindu Undivided Family
  3. A Company
  4. A Partnership Firm
  5. A Limited Liability Partnership
  6. An AOP or BOI whether incorporated or not, in India or outside India
  7. Any corporation established by or under any Central Act, State Act or Provincial Act or Government company
  8. Any body corporate incorporated by or under the laws of a country outside India
  9. A co-operative society registered under any law relating to co-op societies
  10. A local authority
  11. The Central or State Government
  12. A Society as defined under the Societies Registration Act
  13. A Trust
  14. Every artificial juridical person not falling within any of the above

 

The definition is inclusive and can cover any other person also.