Which of the following are included in the definition of 'person' under section 2(77) of the Income-tax…

Section 2(77) of the Income-tax Act, 2025 (formerly s.2(31) of the Income-tax Act, 1961) provides that 'person' includes (a) an individual, (b) a Hindu undivided family, (c) a company, (d) a firm, (e) an association of persons or a body of individuals, whether incorporated or not, (f) a local authority, and (g) every artificial juridical person not falling within any of the preceding sub-clauses. All six entities listed are therefore 'persons', and each of the other options wrongly leaves out at least one of them.