write short note:-
a)Person, b)Assessee, c)Deemed Assessee, D)Agricultural
Income
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Answer Posted / kaustubh joshi
Person includes an individual..a hindu undivided family...a company..a firm..an association of person..a local authority..artificial judical person not falling within any of the preceding sub clauses
For the purpose of the clause, an asso. Of person..judical person..shall be deemed to be a person whether or not such person or body or authority or judicial person was formed or established or incorporated with the object of deriving income..profit n gains
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