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Essay Details:
Essay text:
PERSON
For the purpose of provisions, a person shall include any of the following:
(i) An individual
(ii) A Hindu Undivided family
(iii) A company
(iv) A Firm
(v) An association of persons or a body of individuals, whether incorporated or not,
(vi) Every artificial judicial person, not falling within any of the preceding sub clauses, and
(vii) Any agency, office or branch owned or controlled by such person.
B. "PERSON RESIDENT IN INDIA"
"A person resident in India", shall include any of the following
(I) A person who has been residing in India for more than 182 days, in the last financial year...
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