Meaning of person u/s 2 (31) of income tax act

Abdul Aziz (Hailakandi ) (23 Points)

19 February 2017  
Sir, can I write the meaning of Person u/s 2 (31) of Income tax act as " a person is one who can be assess under Income Tax act." And if it is wrong than what should be correct meaning of Person. Thanking you Regards Abdul Aziz