01 October 2021
Yes.... In terms of Section 2 (31) of the Income Tax Act, 1961, a person has been defined to include (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of person or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical
01 October 2021
Read:: Sec 139(5) ::: Every person shallโ .... (c) quote such number in all documents pertaining to such transactions as may be prescribed (56) by the Board in the interests of the revenue, and entered into by him: Foot note on 56.:: See rules 114B to 114D and Form Nos. 60 & 61.