Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act] Union of India - Subsection Section 2(1)(r) in Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (r)‗person‘ means a person as defined in sub-section (31) of section 2 of the Income tax Act, 1961. (43 of 1961);