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?
CA. Krishna K Neeraj
(Expert)
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.
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