https://www.taxtmi.com/acts?id=40501 Amendment substitutes references to trusts and institutions in section 115TF with specified person, inserts an Explanation adopting the meaning from clause (iia) of the Explanation to section 115TD, and provides that where a principal officer, trustee or specified person fails to pay tax on accreted income under section 115TD they shall be deemed to be an assessee in default and subject to the Act's collection and recovery provisions. en-us Tue, 01 Feb 2022 15:05:10 +0530 Tue, 01 Feb 2022 15:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40501 Amendment substitutes references to trusts and institutions in section 115TF with specified person, inserts an Explanation adopting the meaning from clause (iia) of the Explanation to section 115TD, and provides that where a principal officer, trustee or specified person fails to pay tax on accreted income under section 115TD they shall be deemed to be an assessee in default and subject to the Act's collection and recovery provisions. Act-Rules Bills Tue, 01 Feb 2022 15:05:10 +0530 https://www.taxtmi.com/acts?id=40501