# Section 2(u): Person under FEMA
The term 'Person' is defined inclusively and is wider than the income tax definition because it specifically includes branches, offices and agencies.
## Categories of Person
1. Individual
2. HUF (Hindu Undivided Family)
3. Company
4. AOP / BOI (Association of Persons / Body of Individuals)
5. Artificial juridical person not falling in above categories
6. Any agency, office or branch owned or controlled by such person (i.e., by any of the above)
## Why Branches Are Treated as 'Persons'
For FEMA purposes, a branch is treated as a SEPARATE person from its parent. This matters because:
- A Mumbai branch of an American company is a person on Indian soil.
- A Dubai branch of an Indian company is a person on foreign soil.
- Each can have its own residential status independent of the parent's location.
This is crucial when applying the residential status test (Section 2(v)).
## Quick Reference Table
| Type of Person | Example |
|---|---|
| Individual | Mr. A |
| HUF | Sharma HUF |
| Company | Tata Motors Ltd. |
| AOP/BOI | Joint venture group |
| Artificial juridical person | Deity, university |
| Branch | Mumbai branch of Tesla US |
| Agency | Indian agent of a foreign principal |
| Office | Liaison office of a foreign company in India |