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write short note:-
a)Person, b)Assessee, c)Deemed Assessee, D)Agricultural
Income

Answer Posted / prajakta

A - person
i) a person include individual means natural person. include male, female,even a minor or lunatic
ii) a HUF
iii) a company define u/s 2(17)
iv) a Firm distinct from its partner. firm also include Limited Liability partnership
v) a Body of individual or Association of person, whether incorporate or not.
vi) a Local Authority, like municipality, district board. etc
vii) an Artificial juridical person, any entity having seperate legal entity, not covered under any of the above category.

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