Specified classes of persons identify non-company, non-audited income-tax return filers for prescribed filing purposes under the Act. Specified class or classes of persons means persons required to furnish an income-tax return for the relevant filing provision who are neither companies ... Summary
Specified classes of persons identify non-company, non-audited income-tax return filers for prescribed filing purposes under the Act.
Specified class or classes of persons means persons required to furnish an income-tax return for the relevant filing provision who are neither companies nor persons whose accounts require audit under the Income-tax Act or another law in force. The category is limited by entity status, audit obligations, and the obligation to furnish an income-tax return.
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