Return of income

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Dhaval (Querist)
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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

CA. Krishna K Neeraj (Expert)
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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;

Dhaval

Dhaval (Querist)
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19 April 2011 Dear krishna I want to know under which category they have to file ROI and not signing.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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.

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