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[Cites 0, Cited by 0] [Section 263(9)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(9)(c) in The Income Tax Act, 2025

(c)"specified entity" means––
(i)research association referred to in Schedule III (Table: Sl. No. 23);
(ii)association or institution referred to in Schedule III (Table: Sl. No. 24);
(iii)person referred to in Schedule VII (Table: Sl. No. 2);
(iv)institution referred to in Schedule III (Table: Sl. No. 25);
(v)any University or other educational institution or any hospital or other medical institution referred to in Schedule VII (Table: Sl. Nos. 17, 18 and 19);
(vi)Mutual Fund referred to in Schedule VII (Table: Sl. Nos. 20 and 21);
(vii)securitisation trust referred to in Schedule III (Table: Sl. No. 26);
(viii)Investor Protection Fund referred to in Schedule III (Table: Sl. Nos. 28 and 29);
(ix)Core Settlement Guarantee Fund referred to in Schedule III (Table: Sl. No. 30);
(x)venture capital company or venture capital fund referred to in Schedule V (Table: Sl. No. 6);
(xi)trade union or association referred to in Schedule III (Table: Sl. No. 31);
(xii)Board or Authority referred to in Schedule VII (Table: Sl. Nos. 33 and 40);
(xiii)Body or Authority or Board or Trust or Commission (by whatever name called) referred to in Schedule III (Table: Sl. No. 36);
(xiv)infrastructure debt fund referred to in Schedule VII (Table: Sl. No. 46);