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.

In case you need our services in setting up Association of Persons, please write to

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