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The context of income tax in India, a "person" refers to any individual or entity liable to pay tax under the Income Tax Act, 1961. This is defined broadly under Section 2(31) and includes several categories beyond just individual human beings. 

Categories of "Persons" Under the Income Tax Act

The Income Tax Act defines a person to include the following categories: 

Individuals: Natural human beings, including residents and non-residents, minors, and senior citizens.

Hindu Undivided Families (HUFs): A specific entity under Hindu law treated as a separate unit for tax purposes.

Companies: Both public and private, domestic and foreign companies are separate legal entities for tax.

Firms: This includes partnership firms and Limited Liability Partnerships (LLPs).

Association of Persons (AOP) / Body of Individuals (BOI): Groups of persons (which can include other entities like companies in an AOP) who join for a common purpose or activity to earn income.

Local Authorities: Legally constituted bodies like municipal corporations or port trusts responsible for administering public services in a specific area.

Artificial Juridical Persons: Entities created by law that do not fall under any of the other categories, such as trusts, universities, or co-operative societies. 

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