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          Specified Asset definition clarifies which assets of non-residents fall under special Chapter, impacting income tax treatment. The document defines the Specified Asset under Chapter XII-A for non-resident taxation as shares in Indian companies; debentures and deposits with Indian companies that are not private companies; Central Government securities as per the Public Debt Act; and any other assets the Central Government may notify in the Official Gazette.
                            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 Asset definition clarifies which assets of non-residents fall under special Chapter, impacting income tax treatment.

                                  The document defines the Specified Asset under Chapter XII-A for non-resident taxation as shares in Indian companies; debentures and deposits with Indian companies that are not private companies; Central Government securities as per the Public Debt Act; and any other assets the Central Government may notify in the Official Gazette.


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