Section 2(d) in The Voluntary Deposits (Immunities and Exemptions) Act, 1991
(d)"person" includes-(i)an individual,(ii)a Hindu undivided family;(iii)a company,(iv)a firm,(v)an association of person or a body of individuals, whether incorporated or not, and(vi)every artificial juridical person, not falling within any of the preceding sub-clauses, but does not include a local authority;
