Is trust a person under Income Tax Act?
Trusts in essence are not covered under definition of individual u/s 2(31) anyway reference of trust can be discovered u/s 2(15), 10(23C), 11, 12A, 12AA, 13, 115BBC, 115TD to 115TF, 160, 161, 164 and 164A, basically in light of the fact that trust is definitely not a lawful element and duty law wish to utilize the idea of agent assesee to burden the trust.