Specified class or classes of persons - Definition / Legal Terminology - Income Tax

For the purposes of section 139B(3)(b) of the Income tax Act 1961,- Specified class or classes of persons means- any person, other than a company or a person, whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.