Income from Employment, Section 17, Direct Taxes Code, 2009.
Please focus your attention about the word Person
The following lines are from 4.7, Scope of total Income, Chapter-IV of Discussion Paper on Direct Taxes Code 2009
The 1961 Act provides for an inclusive definition of the word Person. It includes an individual, HUF, company, firm, association of persons, body of individuals, local authority and artificial person.
Taxable entities like co-operative society, any other soc
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