Specified company definitions vary between TDS/TCS, Schedule IV treatment, and Unit Trust of India-linked income-tax provisions. Specified company has provision-specific meanings. For specified TDS/TCS purposes under the Income-tax Act, 2025, it means a company referred to in ... Summary
Specified company definitions vary between TDS/TCS, Schedule IV treatment, and Unit Trust of India-linked income-tax provisions.
Specified company has provision-specific meanings. For specified TDS/TCS purposes under the Income-tax Act, 2025, it means a company referred to in section 2(h) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. For Schedule IV purposes, it excludes a domestic company operating cruise ships in India that opts for the prescribed cruise-ship tax provisions. The Income-tax Act, 1961 similarly links the term to section 2(h) of the 2002 Act.
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