https://www.taxtmi.com/manuals?id=4776 The term Specified Person is defined differently across Income Tax Act provisions to determine applicability of withholding, attribution, and special tax rules: under section 9B it covers partners or members (non company/co operative) of firms/AOPs; under section 194C it lists governments, authorities, corporations, companies, societies, trusts, universities, foreign entities, firms, and individuals/HUFs exceeding turnover/receipt thresholds; under section 194S it identifies individuals/HUFs below turnover thresholds or without business income for virtual digital asset transfers; and under section 115TD it includes specified charitable, educational, medical institutions and registered trusts/institutions. en-us Thu, 05 Sep 2024 17:45:00 +0530 Wed, 06 Nov 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4776 The term Specified Person is defined differently across Income Tax Act provisions to determine applicability of withholding, attribution, and special tax rules: under section 9B it covers partners or members (non company/co operative) of firms/AOPs; under section 194C it lists governments, authorities, corporations, companies, societies, trusts, universities, foreign entities, firms, and individuals/HUFs exceeding turnover/receipt thresholds; under section 194S it identifies individuals/HUFs below turnover thresholds or without business income for virtual digital asset transfers; and under section 115TD it includes specified charitable, educational, medical institutions and registered trusts/institutions. Manuals Income Tax Thu, 05 Sep 2024 17:45:00 +0530 https://www.taxtmi.com/manuals?id=4776