Specified Association definition covers entities notified by Central Government: institutions, associations and bodies under domestic or foreign law. The definition of Specified Association encompasses any institution, association or body, incorporated or not, functioning under any law in force in India ... Summary
Specified Association definition covers entities notified by Central Government: institutions, associations and bodies under domestic or foreign law.
The definition of Specified Association encompasses any institution, association or body, incorporated or not, functioning under any law in force in India or under the laws of a specified foreign territory, and inclusion in the category is effected by notification by the Central Government for the purposes of the relevant income tax provision.
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