Specified Assessee definition excludes domestic companies and certain exempt educational, medical and registered charitable institutions. Specified Assessee for the specified provision denotes persons subject to the tax rule but expressly excludes a domestic company; funds, institutions, trusts, universities, educational and medical institutions falling under specified exemption sub-clauses; and trusts or institutions registered under the charitable registration provisions.
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 Assessee definition excludes domestic companies and certain exempt educational, medical and registered charitable institutions.
Specified Assessee for the specified provision denotes persons subject to the tax rule but expressly excludes a domestic company; funds, institutions, trusts, universities, educational and medical institutions falling under specified exemption sub-clauses; and trusts or institutions registered under the charitable registration provisions.
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