Return of income
This query is : Resolved
18 April 2011
In case of return of trust,hospitals,clubs,co-op soc. etc. under which category of person u/s 2(31)are they required to file ROI?
19 April 2011
Return by whom to be signed is governed by Section 140 of Income Tax Act, 1961.
in the case of of trust, hospitals, clubs, co-op soc. etc.ROI should be signed by any member of the association or the principal officer thereof;
in the case of of trust, hospitals, clubs, co-op soc. etc.ROI should be signed by any member of the association or the principal officer thereof;
19 April 2011
Dear krishna I want to know under which category they have to file ROI and not signing.
21 July 2025
Great question!
Under Section 2(31) of the Income Tax Act, the term "person" includes:
An individual
A Hindu Undivided Family (HUF)
A company
A firm
An association of persons (AOP)
A body of individuals (BOI)
A local authority
Every artificial juridical person
For trusts, hospitals, clubs, cooperative societies, etc.:
Generally, these entities are classified as Association of Persons (AOP) or Body of Individuals (BOI) depending on their structure.
Cooperative Societies are specifically defined entities under the Act.
Trusts are generally treated as persons under the Act but not classified as individuals or companies.
So, when filing the Return of Income (ROI):
They file under the category of AOP/BOI or Trust (if applicable).
In most online e-filing portals, trusts and societies select the appropriate category such as “Trust” or “Society” if available, or else file as AOP/BOI.
Under Section 2(31) of the Income Tax Act, the term "person" includes:
An individual
A Hindu Undivided Family (HUF)
A company
A firm
An association of persons (AOP)
A body of individuals (BOI)
A local authority
Every artificial juridical person
For trusts, hospitals, clubs, cooperative societies, etc.:
Generally, these entities are classified as Association of Persons (AOP) or Body of Individuals (BOI) depending on their structure.
Cooperative Societies are specifically defined entities under the Act.
Trusts are generally treated as persons under the Act but not classified as individuals or companies.
So, when filing the Return of Income (ROI):
They file under the category of AOP/BOI or Trust (if applicable).
In most online e-filing portals, trusts and societies select the appropriate category such as “Trust” or “Society” if available, or else file as AOP/BOI.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Difference between Date of Payment and Date of Deduction?
- Unregistered suppliers utility
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- TODAY INCOME TAX SITE IS NOT WORKING ANY OFFICIAL EXTENSION
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- LIC maturity claim whether taxable
- Journal entry of busniess expenses
- The TDS balance for March 26 shows a mismatch between the books and the portal; what should be done
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
