Specified undertaking definition for TDS and TCS adopts the meaning under the Unit Trust transfer legislation. Specified undertaking, for TDS and TCS purposes under the Income-tax Act, 2025, has the meaning assigned in section 2(i) of the Unit Trust of India ... Summary
Specified undertaking definition for TDS and TCS adopts the meaning under the Unit Trust transfer legislation.
Specified undertaking, for TDS and TCS purposes under the Income-tax Act, 2025, has the meaning assigned in section 2(i) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. No corresponding definition is available under the Income-tax Act, 1961.
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