# Individual

## Meaning

'Individual' means only a natural person — i.e., a human being.
Includes both male and female.
Includes minors and persons of unsound mind.

## Assessment of Minor / Unsound Mind

A minor or person of unsound mind is still an individual for tax purposes.
Their assessment is done through their guardian / manager who represents them.
Income of a minor (other than from manual work / specified skill) is normally clubbed with the parent (Sec 64(1A)).

## Deceased Person

For a deceased individual, the assessment is made on the Legal Representative under Sec 159 — for income earned up to the date of death.

Worked example

### Example 1

Example 1: Master Ravi, age 10, earns ₹50,000 interest from a fixed deposit gifted by his uncle. This income is clubbed with the parent having higher income.

### Example 2

Example 2: Mr. P dies on 15.10.2025. His Legal Representative files the return for the income earned by Mr. P during 1.4.2025 to 15.10.2025.

⚠️ Common exam mistakes

Excluding minors / unsound persons from the definition of Individual.
Filing return for a deceased person in their own name after death — Legal Representative files.
Confusing 'guardian assessment' (procedural) with clubbing of minor income (substantive — Sec 64(1A)).

Reference: Section 2(31)(i); Section 159

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