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of <h1>Section 115BBDA Redefines 'Specified Assessee' for Tax Purposes, Excludes Certain Entities from Dividend Tax Provisions</h1> Section 115BBDA of the Income-tax Act, as amended by the Finance Act, 2017, effective April 1, 2018, modifies the definition of an assessee to 'specified assessee' instead of an individual, Hindu undivided family, or firm. The amended section clarifies that 'dividend' excludes sub-clause (e) of clause (22) of section 2. A 'specified assessee' is defined as any person except a domestic company, certain educational or medical institutions, or trusts registered under sections 12A or 12AA. These changes aim to refine the scope of entities subject to the provisions of section 115BBDA.
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