https://www.taxtmi.com/manuals?id=4776 "Specified person" has context-specific meanings. For TDS/TCS purposes, it includes non-individuals and non-Hindu undivided family persons, together with individuals or Hindu undivided families exceeding prescribed preceding-year turnover or receipts thresholds. Contractor-payment provisions apply the term to governments, public and statutory bodies, companies, societies, trusts, educational institutions, foreign entities, firms and qualifying residual persons. Virtual digital asset transfers use an inverse threshold-based definition for individuals and Hindu undivided families, while partnership, charitable-registration and accreted-income provisions define the term for their respective purposes. en-us Thu, 05 Sep 2024 17:45:00 +0530 Fri, 11 Sep 2026 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4776 "Specified person" has context-specific meanings. For TDS/TCS purposes, it includes non-individuals and non-Hindu undivided family persons, together with individuals or Hindu undivided families exceeding prescribed preceding-year turnover or receipts thresholds. Contractor-payment provisions apply the term to governments, public and statutory bodies, companies, societies, trusts, educational institutions, foreign entities, firms and qualifying residual persons. Virtual digital asset transfers use an inverse threshold-based definition for individuals and Hindu undivided families, while partnership, charitable-registration and accreted-income provisions define the term for their respective purposes. Manuals Income Tax Thu, 05 Sep 2024 17:45:00 +0530 https://www.taxtmi.com/manuals?id=4776