Section 2(j) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(j)"person" means any person who is engaged in any profession, trade, calling or employment in the State of 5Telangana 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 a casual basis;
