(b)"specified assessee" means a person other than,-(i)a domestic company; or(ii)a fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10; or(iii)a trust or institution registered under section 12A or section 12AA.'.
