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Tax Amendment: "Specified Person" Redefined, Excludes Non-Residents Not Filing Income Returns for Higher Tax Deductions.

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Full Text of the Document

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....Amendment in definition of 'Specified Person' for the purpose of higher deduction of tax in case of Non-filers shall exclude a person who is not required to furnish the return of income for the AY relevant to the said PY (For ex:- Non-Resident).....

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