Meaning of Person under section 2(31) as per Income Tax

The Definition of "Person" is covered under section 2(31) of Income Tax Act 1961.
Person includes-

• Individual,
• Hindu Undivided Family (HUF),
• Company,
• Association of Person (AOP) / Body of Individual (BOI) whether incorporated or not, 
• Firm,
• Local Authority,
• Every Artificial Juridical Person.

The levy of Income Tax is on every "Person".