https://www.taxtmi.com/acts?id=38309 The amendment replaces audit-liability as the test for a specified person with a turnover-based threshold, making individuals, HUFs, AOPs or BOIs specified persons where their preceding-year sales, gross receipts or turnover exceed prescribed business or profession limits. It also expands the definition of work to cover manufacturing or supplying to a customer's specification using material purchased from the customer or the customer's associate, with these changes effective from 1 April 2020. en-us Sat, 01 Feb 2020 17:07:07 +0530 Sat, 01 Feb 2020 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38309 The amendment replaces audit-liability as the test for a specified person with a turnover-based threshold, making individuals, HUFs, AOPs or BOIs specified persons where their preceding-year sales, gross receipts or turnover exceed prescribed business or profession limits. It also expands the definition of work to cover manufacturing or supplying to a customer's specification using material purchased from the customer or the customer's associate, with these changes effective from 1 April 2020. Act-Rules Bill Sat, 01 Feb 2020 17:07:07 +0530 https://www.taxtmi.com/acts?id=38309