Association of Persons (AOP)

Association of Persons (AOP) is an entity formed by two or more persons, for a common purpose with an objective of producing Income or profits.

An association of persons (AOP) or a body of individuals (BOI), whether incorporated or not, is treated as a ‘person’ under section 2(31) of the Income-tax Act, 1961. Hence, AOP or BOI is treated as a separate entity for the purpose of assessment under the Income-tax Act.

  • Registration
  • Taxation
  • Auditing and reporting
  • Filing Income Tax returns

What type of activities is generally done through an AOP?

We have come across situations where a group of individuals join together for conducting a one-time event such as seminar, conference, etc., forms an AOP.

Is it mandatory to file return of income?

Every AOP/BOI whether incorporated or not has to file the return of income if his total income exceeds exceeds the basic tax exemption limit.

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