Individual, means 'single, particular, special; not general, having a distinct character, characteristic of a particular person, designed for use by one person, a single member of a class, a single human being as distinct from a family or group, a person (a most unpleasant individual). (Concise Oxford Dictionary), C.I.T. v. Om Prakash, (1999) 6 SCC 349.
The words 'individual' in s. 3 of the Income-tax Act, 1922 includes with its connotation all artificial juridical persons, Jogendra Nath Naskar v. CIT, AIR 1969 SC 1089 (1094): (1969) 1 SCC 555. (Income-tax Act, 1922, s. 3)
When s. 16(3) talks of an 'individual' it is only in a restricted sense that the word has been used. The section only talks of 'individual' capable of having a wife or minor child or both. It therefore necessarily excludes from its purview a group of persons forming a unit or a corporation created by a statute and is confined only to human beings who in the context would be comprised within that category, CIT v. Sodra Devi, AIR 1957 SC 832 (835): 1958 SCR I. [Income-tax Act, 1922, s. 16(3)]
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