The definition of person given in section 2(31) of the Income Tax Act, 1961 does include all of these except:

CS Executive · Tax Laws · PYQS · December 2024
The definition of person given in section 2(31) of the Income Tax Act, 1961 does include all of these except:
(A) AOP/BOI
(B) LOCAL AUTHORITY
(C) FIRMS
(D) ASSOCIATIONS OF FIRMS

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax Act

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