Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 59] [Entire Act] Union of India - Subsection Section 59(5) in The Income Tax Act, 2025 (5)For the purposes of this section, the expression "specified assessee" means a non-resident (not being a company) or a foreign company.
