Employer - Definition / Legal Terminology - Income Tax

As pe r section 115W(a) of the Income tax Act 1961. In Chapter XII-H ( Income-tax on Fringe Benefits) , unless the context otherwise requires,- Employer means,- ( i ) a company; ( ii ) a firm; ( iii ) an association of persons or a body of individuals, whether incorporated or not ; ( iv ) a local authority; and ( v ) every artificial juridical person, not falling within any of the preceding sub-clauses: Provided that any person- eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951 shall not be deemed to be an employer for the purposes of this Chapter;