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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Amendment in definition of 'Specified Person' for the purpose of ...

Notes     Income Tax

February 3, 2023

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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