{"id":107524,"date":"2022-04-21T10:35:17","date_gmt":"2022-04-21T05:05:17","guid":{"rendered":"https:\/\/legalwindow.in\/?p=107524"},"modified":"2022-04-21T11:47:08","modified_gmt":"2022-04-21T06:17:08","slug":"definition-of-persons-under-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/definition-of-persons-under-income-tax-act-1961\/","title":{"rendered":"Definition of Persons under Income Tax Act, 1961"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107528\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961.png\" alt=\"Definition of Persons under Income Tax Act 1961\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Definition-of-Persons-under-Income-Tax-Act-1961-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 2 (31), &#8216;Person&#8217; is an AOP or Association of Persons or BOI (Body of Individuals) or a Local Authority or an artificial judicial person, or not, that Person or Body or Authorities or a Legal Person, was established or merged for revenue, profit or gains. In this article, we will the definition of persons under Income Tax Act, 1961.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#Definition\"><span style=\"font-weight: 400;\">Definition of Persons under Income Tax Act, 1961<\/span><\/a><\/li>\n<li><a href=\"#Meaning\"><span style=\"font-weight: 400;\">Meaning of the definition<\/span><\/a><\/li>\n<li><a href=\"#Every\"><span style=\"font-weight: 400;\">Every Assessee is a Person but every person is not an assessee<\/span><\/a><\/li>\n<li><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Definition\"><b>Definition of Persons under Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In terms of section 2 (31) of the Income-tax Act a person includes:\u00a0\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/legalwindow.in\/partnership\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Partnership Firms\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">HUF\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An individual organization or body of persons whether incorporated or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local authorities\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any other legal person who is not subject to any of the above clauses\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The assessee is the person responsible for paying any taxes and any other fees specified under the law.<\/span><\/p>\n<h2 id=\"Meaning\"><b>Meaning of the definition<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In the above section, it can be noted that man includes not only a natural person but also a person of the artificial judicial person. The types of people mentioned under the categories are described below.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals: Individuals refer to natural persons whether male or female or transgender, minor or major, resident or non-resident\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A partnership firm is a contractual relationship between two or more; persons who have agreed to conduct business on behalf of all or any of them on behalf of all to share the profits made by the business. <a href=\"https:\/\/legalwindow.in\/limited-liability-partnership-llp\/\" target=\"_blank\" rel=\"noopener\">LLP<\/a> is also considered to be a corporation under the Income-tax act of 1961.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">HUF: Hindu Undivided Family (HUF) is a family business covered by Hindu law rules that include all people in a lineage from the same family as Karta and members as coparceners. Jain and Sikh families are also considered HUF under this act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company: A company is a legal entity established under the Companies Act, 2013 or any other previous act. Companies include Any Indian Company Foreign Company Parent, Partner or Subsidiary Legal Company <a href=\"https:\/\/legalwindow.in\/public-limited-company\/\" target=\"_blank\" rel=\"noopener\">Public Company<\/a>, any other type of company,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An association or individual body: A group of people means a group of people united to achieve the same goal by operating the same principle. AOP members can be natural persons or judges.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local authorities: Local authorities are a legally responsible organization of public services designed to provide services in a particular area.<\/span><\/li>\n<\/ul>\n<h2 id=\"Every\"><b>Every Assessee is a Person but every person is not an assessee<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">It is very important. An assessee is a person who is responsible for paying taxes, either on his or her income or with others. But that does not mean that everyone should pay taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are an individual and your total income is below the income limit as per income tax, then you have no obligation to pay taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your income is not available then you are not responsible for remittances and refunds. If so, you are not an assessee but he is a person.<\/span><\/p>\n<h2><a href=\"https:\/\/legalwindow.in\/itr-filing-for-individuals\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-107499 size-full\" title=\"ITR Filing for Individuals Starting from \u20b9 500\/-\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/imgpsh_fullsize_anim-34-2-1.jpg\" alt=\"ITR Filing for Individuals Starting from \u20b9 500\/-\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-34-2-1.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-34-2-1-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-34-2-1-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-34-2-1-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"Final\"><b>Final words<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Some examples of the above-mentioned categories-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Artificial Judicial Person:\u00a0 Calcutta University<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company: Asian Paints<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual body: A and B are the legal heirs of C. C who died in 2018 and A and B ran his business without entering into a joint venture.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partnership Firm: Shri Krishna Enterprises, a joint venture of three partners S, K, and P<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">HUF: Joint family including P, Mrs. P, and their son S<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local authority: <a href=\"https:\/\/en.wikipedia.org\/wiki\/Municipal_corporation_(India)\" target=\"_blank\" rel=\"noopener\">Municipal Corporation<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The above examples clear the meaning of the definition of persons under the Income Tax Act, 1961. Hope this makes your concept clear for the term \u2018persons\u2019.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under Section 2 (31), &#8216;Person&#8217; is an AOP or Association of Persons or BOI (Body of Individuals) or a Local Authority or an artificial judicial person, or not,&hellip;<\/p>\n","protected":false},"author":4,"featured_media":107527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-107524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Definition of Persons under Income Tax Act 1961&#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Latest Article on Definition of Persons under Income Tax Act 1961. 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