Specified Person

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....he business or profession carried on by him exceed one crore rupees in case of business or fifty lakh rupees in case of profession during the tax year immediately preceding the tax year in which such income or sum is credited or paid. Schedule V, Note 5(a) "specified person" means- (i) a wholly owned subsidiary of the Abu Dhabi Investment Authority, which- (A) is a resident of the Unit....

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....r under a Central, State or Provincial Act; or (d) any company; or (e) any co-operative society; or (f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society register....

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....ofession carried on by him exceeding one crore rupees in case of business or fifty lakh rupees in case of profession during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor; Section 194S - Explanation For the purposes of this section "specified person" means a person,- (a) being an individual or a Hindu....