Specified assessee definition excludes domestic companies, designated exempt institutions, and registered trusts from its scope. Specified assessee for the purposes of section 115BBDA means a person other than a domestic company, specified funds, institutions and trusts, ... Summary
Specified assessee definition excludes domestic companies, designated exempt institutions, and registered trusts from its scope.
Specified assessee for the purposes of section 115BBDA means a person other than a domestic company, specified funds, institutions and trusts, universities, educational institutions, hospitals and medical institutions under section 10(23C), and trusts or institutions registered under sections 12A, 12AA or 12AB.
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