Section 2(6)(m) in The Assam Agricultural Income-Tax Act, 1939

[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

(m)"person" includes-

(i)an individual,

(ii)a Hindu undivided family,

(iii)a Company,

(iv)a firm,

(v)an association of persons or a body of individuals, whether incorporated or not,

(vi)a local authority, and

(vii)every artificial judicial person, not falling within any of the preceding sub-clauses;

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