INDIA CODE
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person

Defined in 2 provisions, side by side
The words as enacted

"person" includes- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. Explanation.-For the purposes of this clause, an association of persons or a body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person or body or authority or juridical person was formed or established or incorporated with the object of deriving income, profits or gains;

No scope words printed.

The words as enacted

"person" shall include any company or association or body of individuals, whether incorporated or not

Scope words as printed: “In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context”. This text from 11 March 1897.

Used in the definitions of 875 other terms; the first 80 shown
unlawful assemblySection 189(1), BNSminorSection 2, PCMAS104V1food business operatorSection 3(1)(o), FSS ActData ProcessorSection 2(k), DPDP Actunfair trade practiceSection 2(47), CPA 2019affidavitSection 3, General Clauses Act, 1897S100SNemployeeSection 2(e), Gratuity ActswearSection 3, General Clauses Act, 1897S100SNchildSection 2, BNSS10NMHbusinessSection 2(17), Central Goods and Services Tax Act, 2017supplySection 7(1), Central Goods and Services Tax Act, 2017allotteeSection 2(d), RERAMagistrateSection 3, General Clauses Act, 1897S100SNcontractorSection 2(f), Wages CodeoccupierSection 2(m), Air (Prevention and Control of Pollution) Act, 1981occupierSection 2(n), Factories Actindustrial disputeSection 2(k), Industrial Disputes Act, 1947employeeSection 2(f), EPF ActemployerSection 2(l), Wages CodeassesseeSection 2(7), IT Act 1961beneficiarySection 2, Societies Registration Act, 1860S121HHadolescentSection 2, Child Labour ActS102XNConsent ManagerSection 2(g), DPDP Actpromissory noteSection 4, NI ActrecipientSection 2(93), Central Goods and Services Tax Act, 2017beneficiarySection 2, Religious Endowments Act, 1863S126DGconsumerSection 2(7), CPA 2019beneficiarySection 2, Religious Societies Act, 1880S13PFPpublic servantSection 2, PC ActS102ZHConsular officerSection 3, General Clauses Act, 1897S100SNauthorSection 2(d), Copyright Act, 1957partnershipSection 4, Partnership ActS1015CoathSection 3, General Clauses Act, 1897S100SNfinancial statementSection 2(40), Companies Actaggregate turnoverSection 2(6), Central Goods and Services Tax Act, 2017consumerSection 2(7), CPA 2019S10MKVaddresseeSection 2(1)(b), IT Act 2000Data PrincipalSection 2, DPDP ActS10MZ3workerSection 2(l), Factories ActProvincial GovernmentSection 3, General Clauses Act, 1897S100SNchildSection 2, JJ ActS105JQpromoterSection 2(zk), RERAchildSection 2, POCSOS1052Jholder in due courseSection 9, NI ActadolescentSection 2, Factories ActS101ETchildSection 2, Factories ActS101ETchildSection 2, Child Labour ActS102XNkidnappingSection 137(1), BNSrelated partySection 2(76), Companies Actbill of exchangeSection 5, NI Actvaluable securitySection 2(31), BNSpublic servantSection 21, IPCS1006EmasterSection 3, General Clauses Act, 1897S100SNcommon areasSection 2(n), RERAgiftSection 122, Transfer of Property ActsupplierSection 2(105), Central Goods and Services Tax Act, 2017occupierSection 2(f), Environment ActdeficiencySection 2(11), CPA 2019residentSection 2(96), Income-tax Act, 2025considerationSection 2(31), Central Goods and Services Tax Act, 2017electronic commerce operatorSection 2(45), Central Goods and Services Tax Act, 2017Data FiduciarySection 2, DPDP ActS10MZ3dependantSection 2, Fatal Accidents Act, 1855S11RNAturnover in StateSection 2(112), Central Goods and Services Tax Act, 2017originatorSection 2(1)(za), IT Act 2000trade markSection 2, Trade Marks ActS103WKplace of businessSection 2(85), Central Goods and Services Tax Act, 2017signSection 3, General Clauses Act, 1897S100SNworkmanSection 2(s), Industrial Disputes Act, 1947patenteeSection 2(1)(p), Patents ActbeneficiarySection 2, Charitable Endowments Act, 1890S14S72intermediarySection 2, IT Act 2000S103YQworkerSection 2(z), Wages CodeState GovernmentSection 3, General Clauses Act, 1897S100SNwagesSection 2(y), Wages CodedriverSection 2(9), MV ActchildSection 2, PCMAS104V1employeeSection 2(k), Wages Codeusual place of residenceSection 2(113), Central Goods and Services Tax Act, 2017beneficiarySection 2, Indian Trusts Act, 1882S13WCX
Appears in 500 instruments
10Composition levy10 occurrences10Composition levy23 occurrences10Composition levy23 occurrences10Composition levy23 occurrences10Composition levy23 occurrences10Composition levy11 occurrences101AConstitution of National Appellate Authority for Advance Ruling4 occurrences101BAppeal to National Appellate Authority1 occurrence105Powers of Authority and Appellate Authority1 occurrence107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences107Appeals to Appellate Authority2 occurrences108Powers of Revisional Authority1 occurrence11Power to grant Exemption1 occurrence110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc3 occurrences111Procedure before Appellate Tribunal3 occurrences112Appeals to Appellate Tribunal2 occurrences112Appeals to Appellate Tribunal2 occurrences116Appearance by authorised representative10 occurrences117Appeal to High Court2 occurrences120Appeal not to be filed in certain cases1 occurrence122Penalty for certain offences13 occurrences122APenalty for failure to register certain machines used in manufacture of goods as per special procedure1 occurrence122BPenalty for failure to comply with track and trace mechanism1 occurrence123Penalty for failure to furnish information return2 occurrences124Fine for failure to furnish statistics1 occurrence125General penalty1 occurrence126General disciplines related to penalty3 occurrences127Power to impose penalty in certain cases2 occurrences127Power to impose penalty in certain cases2 occurrences128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods6 occurrences129Detention, seizure and release of goods and conveyances in transit4 occurrences130Confiscation of goods or conveyances and levy of penalty5 occurrences130Confiscation of goods or conveyances and levy of penalty4 occurrences131Confiscation or penalty not to interfere with other punishments1 occurrence132Punishment for certain offences2 occurrences133Liability of officers and certain other persons4 occurrences136Relevancy of statements under certain circumstances3 occurrences137Offences by companies5 occurrences138Compounding of offences6 occurrences139Migration of existing taxpayers3 occurrences140Transitional arrangements for input tax credit28 occurrences141Transitional provisions relating to job work1 occurrence142Miscellaneous transitional provisions15 occurrences143Job work procedure1 occurrence143Job work procedure1 occurrence144Presumption as to documents in certain cases8 occurrences145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence1 occurrence148Special procedure for certain processes3 occurrences148ATrack and trace mechanism for certain goods4 occurrences149Goods and services tax compliance rating2 occurrences15Value of Taxable Supply11 occurrences150Obligation to furnish information return7 occurrences151Power to call for information1 occurrence152Bar on disclosure of information4 occurrences152Bar on disclosure of information4 occurrences154Power to take samples1 occurrence155Burden of proof2 occurrences156Persons deemed to be public servants2 occurrences157Protection of action taken under this Act1 occurrence158Disclosure of information by a public servant4 occurrences158AConsent based sharing of information furnished by taxable person2 occurrences159Publication of information in respect of persons in certain cases4 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit16 occurrences16Eligibility and conditions for taking input tax credit13 occurrences16Eligibility and conditions for taking input tax credit9 occurrences16Eligibility and conditions for taking input tax credit10 occurrences16Eligibility and conditions for taking input tax credit12 occurrences16Eligibility and conditions for taking input tax credit12 occurrences16Eligibility and conditions for taking input tax credit12 occurrences160Assessment proceedings, etc., not to be invalid on certain grounds1 occurrence161Rectification of errors apparent on the face of record2 occurrences163Levy of fee1 occurrence168Power to issue instructions or directions1 occurrence168Power to issue instructions or directions1 occurrence168Power to issue instructions or directions1 occurrence168Power to issue instructions or directions1 occurrence168Power to issue instructions or directions1 occurrence169Service of notice in certain circumstances7 occurrences17Apportionment of credit and blocked credits11 occurrences171Antiprofiteering measure.- **1 occurrence171Antiprofiteering measure.- **5 occurrences171Antiprofiteering measure.- **3 occurrences18Availability of credit in special circumstances11 occurrences19Taking input tax credit in respect of inputs and capital goods sent for job work1 occurrence2Definitions57 occurrences2Definitions57 occurrences2Definitions57 occurrences2(105)supplier3 occurrences2(107)taxable person2 occurrences2(112)turnover in State3 occurrences2(113)usual place of residence1 occurrence2(17)business2 occurrences2(31)consideration2 occurrences2(45)electronic commerce operator1 occurrence2(6)aggregate turnover2 occurrences2(85)place of business3 occurrences2(93)recipient4 occurrences2(94)registered person3 occurrences20Manner of distribution of credit by Input Service Distributor2 occurrences22Persons liable for registration7 occurrences22Persons liable for registration6 occurrences22Persons liable for registration6 occurrences22Persons liable for registration6 occurrences23Persons not liable for registration4 occurrences23Persons not liable for registration4 occurrences24Compulsory registration in certain cases17 occurrences25Procedure for registration34 occurrences25Procedure for registration21 occurrences25Procedure for registration20 occurrences27Special provisions relating to casual taxable person and non-resident taxable person12 occurrences28Amendment of registration3 occurrences29Cancellation or suspension of registration15 occurrences29Cancellation or suspension of registration14 occurrences29Cancellation or suspension of registration14 occurrences29Cancellation or suspension of registration14 occurrences30Revocation of cancellation of registration1 occurrence30Revocation of cancellation of registration1 occurrence31Tax invoice12 occurrences31Tax invoice12 occurrences31AFacility of digital payment to recipient1 occurrence32Prohibition of unauthorised collection of tax3 occurrences33Amount of tax to be indicated in tax invoice and other documents1 occurrence34Credit and debit notes6 occurrences35Accounts and other records8 occurrences35Accounts and other records8 occurrences36Period of retention of accounts2 occurrences37Furnishing details of outward supplies11 occurrences37Furnishing details of outward supplies8 occurrences38Communication of details of inward supplies and input tax credit7 occurrences39Furnishing of returns22 occurrences4Appointment of Officers1 occurrence40First return1 occurrence41Availment of input tax credit4 occurrences44Annual return8 occurrences45Final return1 occurrence46Notice to return defaulters1 occurrence47Levy of late fee2 occurrences48Goods and services tax practitioners2 occurrences49Payment of tax, interest, penalty and other amounts12 occurrences49Payment of tax, interest, penalty and other amounts12 occurrences50Interest on delayed payment of tax2 occurrences50Interest on delayed payment of tax2 occurrences51Tax deduction at source3 occurrences51Tax deduction at source3 occurrences52Collection of tax at source5 occurrences52Collection of tax at source5 occurrences52Collection of tax at source3 occurrences52Collection of tax at source5 occurrences54Refund of tax.- **20 occurrences54Refund of tax.- **20 occurrences55Refund in certain cases.- **2 occurrences59Self-assessment1 occurrence60Provisional assessment5 occurrences61Scrutiny of returns3 occurrences61Scrutiny of returns3 occurrences62Assessment of non-filers of returns3 occurrences62Assessment of non-filers of returns4 occurrences62Assessment of non-filers of returns4 occurrences63Assessment of unregistered persons4 occurrences63Assessment of unregistered persons4 occurrences64Summary assessment in certain special cases6 occurrences64Summary assessment in certain special cases6 occurrences65Audit by tax authorities7 occurrences65Audit by tax authorities7 occurrences66Special audit4 occurrences66Special audit4 occurrences67Power of inspection, search and seizure17 occurrences68Inspection of goods in movement3 occurrences69Power to arrest7 occurrences7Scope of supply5 occurrences7(1)supply5 occurrences70Power to summon persons to give evidence and produce documents5 occurrences70Power to summon persons to give evidence and produce documents2 occurrences71Access to business premises3 occurrences73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts7 occurrences73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts7 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts12 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts12 occurrences74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts12 occurrences74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward14 occurrences75General provisions relating to determination of tax8 occurrences75General provisions relating to determination of tax8 occurrences75General provisions relating to determination of tax10 occurrences76Tax collected but not paid to Government11 occurrences77Tax wrongfully collected and paid to Central Government or State Government2 occurrences78Initiation of recovery proceedings3 occurrences79Recovery of tax30 occurrences79Recovery of tax32 occurrences80Payment of tax and other amount in instalments3 occurrences81Transfer of property to be void in certain cases4 occurrences82Tax to be first charge on property4 occurrences83Provisional attachment to protect revenue in certain cases2 occurrences83Provisional attachment to protect revenue in certain cases1 occurrence84Continuation and validation of certain recovery proceedings5 occurrences85Liability in case of transfer of business5 occurrences88Liability in case of company in liquidation2 occurrences89Liability of directors of private company2 occurrences9Levy and collection8 occurrences9Levy and collection7 occurrences9Levy and collection7 occurrences91Liability of guardians, trustees, etc4 occurrences92Liability of Court of Wards, etc3 occurrences93Special provisions regarding liability to pay tax, interest or penalty in certain cases15 occurrences94Liability in other cases9 occurrences95Definitions of Advance Ruling1 occurrenceIActivities to be treated as supply even if made without consideration4 occurrencesIActivities to be treated as supply even if made without consideration4 occurrencesIIActivities or transactions to be treated as supply of goods or supply of services10 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services4 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services5 occurrencesIIIActivities which shall be treated neither as a supply of goods nor a supply of services4 occurrences