Prescribed persons inclusion expands who may be covered under an income tax procedural provision, enabling addition by rules. Amendment inserts into sub section (2) of section 288 a new clause authorising the inclusion of "any other person as may be prescribed," thereby creating ... Summary
Prescribed persons inclusion expands who may be covered under an income tax procedural provision, enabling addition by rules.
Amendment inserts into sub section (2) of section 288 a new clause authorising the inclusion of "any other person as may be prescribed," thereby creating an open ended category permitting additional persons to be specified by prescription under the existing procedural provision.
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