Tax collection from non-filers: proviso excludes non-residents without PE and government-notified non-filer classes from withholding. The proviso to the definition of specified person in the special collection regime is substituted to exclude (i) a non resident who does not have a permanent establishment in India and (ii) a person who is not required to furnish a return of income for the relevant assessment year and is notified by the Central Government in the Official Gazette as such.
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Provisions expressly mentioned in the judgment/order text.
Tax collection from non-filers: proviso excludes non-residents without PE and government-notified non-filer classes from withholding.
The proviso to the definition of specified person in the special collection regime is substituted to exclude (i) a non resident who does not have a permanent establishment in India and (ii) a person who is not required to furnish a return of income for the relevant assessment year and is notified by the Central Government in the Official Gazette as such.
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