Section 2(1)(f) in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(f)"person" means any person who is engaged in any profession, trade, calling or employment in the State of Bihar and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, or association so engaged, but does not include any person who earns wages on casual basis;