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Section 2 in The Income Tax Act, 1961 [Entire Act]

whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. Explanation ... body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person
Union of India - Section Cites 0 - Cited by 9440

Section 139 in The Income Tax Act, 1961 [Entire Act]

Provided also that every person, being an individual or a Hindu undivided family or an association of persons ... body of individuals, whether incorporated or not, or an artificial juridical person, if his total income or the total income of any other person
Union of India - Section Cites 0 - Cited by 9068

Section 2 in THE FINANCE ACT, 2021 [Entire Act]

persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section ... person or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section
Union of India - Section Cites 0 - Cited by 2067

Section 2 in Consumer Protection Act, 2019 [Entire Act]

Official Gazette and the term "notify" shall be construed accordingly; (31) "person" includes- (i) an individual; (ii) a firm whether registered ... body of individuals whether incorporated or not; (vii) any artificial juridical person, not falling within any of the preceding sub-clauses; (32) "prescribed" means prescribed
Union of India - Section Cites 0 - Cited by 1183

Section 2 in The Electricity Act, 2003 [Entire Act]

association or body of individuals, whether incorporated or not, or artificial juridical person, which owns or operates or maintains a generating station; (29) “generate” means ... association or body of individuals, whether incorporated or not, or artificial juridical person; (50) “power system” means all aspects of generation, transmission, distribution and supply
Union of India - Section Cites 0 - Cited by 1189

Section 2 in The Finance Act, 2018 [Entire Act]

persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section ... persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section
Union of India - Section Cites 0 - Cited by 715

Section 2 in Finance Act, 2013 [Entire Act]

persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (v/7) of clause ... persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (5/) of section
Union of India - Section Cites 0 - Cited by 265

Section 2 in The Prevention of Money-Laundering Act, 2002 [Entire Act]

individuals, an artificial juridical person, whether incorporated or not, such company, firm, association of persons, body of individuals, artificial juridical person incorporated or registered outside ... body of individuals, whether incorporated or not, (vi) every artificial juridical person not falling within any of the preceding sub-clauses, and (vii) any agency
Union of India - Section Cites 0 - Cited by 292

Section 2 in Finance Act, 1999 [Entire Act]

case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, referred to in Paragraph ... purposes of the Union; (b) in the case of every artificial juridical person, referred to in Paragraph A of Part III, be increased
Union of India - Section Cites 0 - Cited by 495
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