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'Person' as defined in Section 3(42) of the GCA INCLUDES:
AOnly natural persons
BAny company or association or body of individuals whether incorporated or not, in addition to natural persons
COnly registered partnerships
DOnly Indian citizens
Answer & Solution
Correct answer: B. Any company or association or body of individuals whether incorporated or not, in addition to natural persons
1. Section 3(42) — 'person' shall include any company or association or body of individuals, whether incorporated or not.
2. Therefore corporations, AOPs, HUFs are 'persons' under the GCA unless context excludes.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_