https://www.taxtmi.com/acts?id=40268 The provision defines public servant through an enumerated list: commissioned military officers; judges and adjudicators; court officers who investigate or authenticate documents or manage property; jurors, arbitrators and persons appointed for decision or report; custodial officers; officers preventing or reporting offences or protecting public health and safety; officers handling government property, revenue, assessments, contracts or pecuniary interests; local taxation and record-keeping officers; electoral roll and election officials; and persons in government or local authority service. Explanations treat listed persons as public servants regardless of appointment, validate actual possession of office, and clarify the term "election." en-us Wed, 22 Sep 2021 14:33:25 +0530 Wed, 22 Sep 2021 14:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40268 The provision defines public servant through an enumerated list: commissioned military officers; judges and adjudicators; court officers who investigate or authenticate documents or manage property; jurors, arbitrators and persons appointed for decision or report; custodial officers; officers preventing or reporting offences or protecting public health and safety; officers handling government property, revenue, assessments, contracts or pecuniary interests; local taxation and record-keeping officers; electoral roll and election officials; and persons in government or local authority service. Explanations treat listed persons as public servants regardless of appointment, validate actual possession of office, and clarify the term "election." Act-Rules Income Tax Wed, 22 Sep 2021 14:33:25 +0530 https://www.taxtmi.com/acts?id=40268