Artificial juridical person
A category of taxpayer recognised by the Income Tax Act alongside individuals, HUFs, associations of persons, bodies of individuals, firms, companies and local authorities.
This one is not written up yet
The definition above is the short version. A full explanation — how it works, a worked example and the exam traps — is still being written. In the meantime the chapter below covers it in context.
Written up from the same chapter
Where this is taught
Free preparation for NISM Series SEBI-ICE← All terms