Which is NOT a separate 'person' under Section 2(31)?
AA Hindu Undivided Family
BA minor child
CAn Association of Persons
DA Body of Individuals
Answer & Solution
Correct answer: B. A minor child
1. Section 2(31) lists seven categories of 'person': individual, HUF, company, firm, AOP/BOI, local authority, every artificial juridical person.
2. Minor child is assessed via clubbing provisions; not a separate person category.
3. HUF, AOP and BOI are explicitly enumerated.
_Source: ICAI BoS CA Final Paper 7, Ch 1 "Basic Concepts"_
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