# Person under Sec 2(31)
Under the Income-tax Act, 'Person' is defined inclusively to cover seven categories:
1. Individual — a natural human being.
2. Hindu Undivided Family (HUF)
3. Company
4. Firm / LLP
5. Association of Persons (AOP) or Body of Individuals (BOI), whether incorporated or not.
6. Local Authority
7. Every Artificial Juridical Person not falling within any of the above categories.
## Why this matters
- Income tax is levied on every Person.
- Hence understanding 'who is a Person' is the starting point for assessing tax liability.
- HUF, AOP, BOI, Local Authority etc. are treated as separate taxable entities, distinct from their members.
## Examples of Each Category
| Category | Example |
|---|---|
| Individual | Mr. A, Mrs. B (incl. minor, unsound mind) |
| HUF | Family of Mr. R consisting of him, wife, children |
| Company | Reliance Ltd., Infosys Ltd. |
| Firm / LLP | M/s ABC & Co., XYZ LLP |
| AOP / BOI | Joint venture of two companies without partnership |
| Local Authority | Municipal Corporation, Panchayat |
| Artificial Juridical Person | Deities, idols, statutory bodies, universities |