What does AOP mean in Tax?
This page is about the meanings of the acronym/abbreviation/shorthand AOP in the Business field in general and in the Tax terminology in particular.
Association of Person
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 AOP or Association of Person is defined as a person under section 2(31)(v ) of the Income Tax Act . However, what is an Association of Person itself is not defined . Therefore, understanding the meaning of this taxable entity is very important , because in many cases for deciding whether a receipt is chargeable in hand of an entity , one is required to decide the nature of assessee . Meaning of AOP
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Definition
What does AOP mean?
- AOP(Abbreviation)
- Aspect-oriented programming.
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"AOP." Abbreviations.com. STANDS4 LLC, 2024. Web. 10 Jun 2024. <https://www.abbreviations.com/term/1975226>.
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