https://www.taxtmi.com/acts?id=40654 The amendment substitutes the words "specified person" for "trust or institution" in section 115TE, including its marginal heading and all textual occurrences, and inserts an Explanation that defines "specified person" by reference to clause (iia) of the Explanation to section 115TD, thereby aligning the provision's terminology and definitional scope. en-us Mon, 28 Mar 2022 13:18:36 +0530 Mon, 28 Mar 2022 13:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40654 The amendment substitutes the words "specified person" for "trust or institution" in section 115TE, including its marginal heading and all textual occurrences, and inserts an Explanation that defines "specified person" by reference to clause (iia) of the Explanation to section 115TD, thereby aligning the provision's terminology and definitional scope. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:18:36 +0530 https://www.taxtmi.com/acts?id=40654