As per section 2(31), the following is not included in the definition of 'person' —

CS Executive · Tax Laws and Practice · PYQS · December 2014
As per section 2(31), the following is not included in the definition of 'person' —
(A) An individual
(B) A hindu undivided family
(C) A company
(D) A minor.

Topics: Income Tax Act, 1961

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