Section 115BBDA(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115BBDA(3)(b) in The Income Tax Act, 1961

(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.]

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Union of India - Subsection

Section 115BBDA(3)(b) in The Income Tax Act, 1961