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        F. Acts / Amendment Acts

        Section 33 - Amendment of section 115TF.

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Specified person substitution in section 115TF changes taxpayer classification, replacing trust or institution and linking definition to section 115TD. Amends section 115TF by substituting the term specified person for 'trust or institution' in the marginal heading and in subsection (1), and inserts an Explanation defining specified person with the same meaning as assigned in clause (iia) of the Explanation to section 115TD, thereby linking the operative definition by cross-reference.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Specified person substitution in section 115TF changes taxpayer classification, replacing trust or institution and linking definition to section 115TD.

                                Amends section 115TF by substituting the term specified person for "trust or institution" in the marginal heading and in subsection (1), and inserts an Explanation defining specified person with the same meaning as assigned in clause (iia) of the Explanation to section 115TD, thereby linking the operative definition by cross-reference.


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