Section 2(b) in Equity Linked Savings Scheme, 2005
(b)"assessee" means:-(i)an individual; or(ii)a Hindu undivided family; or(iii)an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and Union Territories of Dadra and Nagar Haveli and Daman and Diu by whom, or on whose behalf, investment is made;
