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Meaning of person u/s 2 (31) of income tax act
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
Replies (2)
Yes, the meaning of Person u/s 2 (31) of Income tax act as " any entity, natural or artificial, which is independently liable to be assessed under Income Tax act."
Thank you sir for your valuable reply
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