Specified person threshold revised to turnover-based test; withholding scope adjusted and 'work' widened to include customer or associate materials. The amendment replaces audit-liability as the test for a specified person with a turnover-based threshold, making individuals, HUFs, AOPs or BOIs specified persons where their preceding-year sales, gross receipts or turnover exceed prescribed business or profession limits. It also expands the definition of work to cover manufacturing or supplying to a customer's specification using material purchased from the customer or the customer's associate, with these changes effective from 1 April 2020.