# Definition of 'Person' — Section 2(31)
Income tax is charged on a 'person'. The Act gives this word a much wider meaning than ordinary English. Section 2(31) lists seven categories:
## The Seven Categories
| # | Category | Meaning / Examples |
|---|---|---|
| 1 | Individual | A natural person — man, woman, minor, lunatic. |
| 2 | Hindu Undivided Family (HUF) | A family entity comprising the Karta and other members. |
| 3 | Firm | Partnership firm (under the Partnership Act, 1932) and LLP. |
| 4 | Company | Indian or foreign company. |
| 5 | Association of Persons (AOP) / Body of Individuals (BOI) | Persons joining together for a common purpose without forming a firm or company. |
| 6 | Local Authority | Municipality, Nagar Nigam, Cantonment Board, etc. |
| 7 | Artificial Juridical Person | Courts, temples, universities, idols, etc. — entities not falling in any other category. |
## Deep dive: HUF
- HUF consists of all males lineally descended from a common ancestor, together with their wives and daughters.
- Some members are called co-parceners — they have a right in HUF property.
### Two schools of Hindu law
| Dayabaga School | Mitakshara School |
|---|---|
| Prevalent in West Bengal and Assam | Prevalent in the rest of India |
| No one acquires a right in property by birth as long as the head of the family is alive. So children get no right while father is alive. | One acquires a right to family property by birth itself. |
| Father and his brothers are co-parceners (children are not co-parceners while father is alive). | All members of the HUF are co-parceners from birth. |
## Deep dive: AOP vs BOI
| AOP | BOI |
|---|---|
| Any person (individual, company, firm, etc.) can be a member | Only individuals can be members |
| Persons come together for a common purpose (e.g., joint venture) | A body of individuals, e.g., an unregistered trust created by individuals |
## Key drilling points
- 'Person' is inclusive — the list covers practically every legal entity.
- A minor is an individual — he/she is a 'person'.
- A partnership firm and an LLP are both 'firm' for the Act.
- A temple / deity is an artificial juridical person, taxable separately.