Section 2(v) in The Special Economic Zones Act, 2005
(v)“person” includes an individual, whether resident in India or outside India, a Hindu undivided family, co‑operative society, a company, whether incorporated in India or outside India, a firm, proprietary concern, or an association of persons or body of individuals, whether incorporated or not, local authority and any agency, office or branch owned or controlled by such individual, Hindu undivided family, co-operative, association, body, authority or company;
