(l)"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, in India or outside India;(vi)any corporation established by or under any Central, State or Provincial Act or a Government company as defined in [clause (45) of section 2 of the Companies Act, 2013 (18 of 2013)];(vii)any body corporate incorporated by or under the laws of a country outside India;(viii)a co-operative society registered under any law relating to co-operative societies;(ix)a local authority;(x)every artificial juridical person, not falling within any of the preceding sub-clauses;
