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Section 2(31) of the Income-tax Act, 1961 defines the term “person” and this term must be understood besides the term ‘assessee’ which is defined in section 2(7) of the Act. The term ‘assessee’ is used more frequently than the term ‘person’.Section 2(31) of the Income-tax Act, 1961 defines the term “person” and this term must be understood besides the term ‘assessee’ which is defined in section 2(7) of the Act. The term ‘assessee’ is used more frequently than the term ‘person’.taxmann.com Latest ArticlesRead More