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of <h1>Collective Income Pursuit: Defining Body of Individuals (BOI) as Purposeful Income-Generating Group Under Section 2(31)</h1> A body of individuals (BOI) under Income Tax Act refers to a collective group of individuals engaged in an income-generating activity. The definition emphasizes that the group must be purposefully carrying out an activity with the primary objective of earning income. This interpretation derives from the context of an 'association of persons' and is specifically applied in the legal definition of 'person' under section 2(31) of the Income Tax Act.
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