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            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.

            <h1>Understanding 'Specified Asset' in Section 115C(f) of Income Tax Act 1961 for Non-Residents' Investments in India.</h1> 'Specified Asset' under section 115C(f) of the Income Tax Act 1961 refers to certain assets related to non-residents. These include shares in an Indian company, debentures and deposits with an Indian company that is not a private company as per the Companies Act, 1956, securities of the Central Government as per the Public Debt Act, 1944, and other assets specified by the Central Government through notification in the Official Gazette.

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