Specified Entity referred to in Section 263(9)(c)

Specified Entity referred to in Section 263(9)(c) of income tax Act 2025

Under Section 263(9)(c) of the Income-tax Act, 2025, a “specified entity” means any of the following fourteen categories of organizations and funds:

A research association referred to in Schedule III (Table: Sl. No. 23).
An association or institution referred to in Schedule III (Table: Sl. No. 24).
A person referred to in Schedule VII (Table: Sl. No. 2).
An institution referred to in Schedule III (Table: Sl. No. 25).
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).
A Mutual Fund referred to in Schedule VII (Table: Sl. Nos. 20 and 21).
A securitisation trust referred to in Schedule III (Table: Sl. No. 26).
An Investor Protection Fund referred to in Schedule III (Table: Sl. Nos. 28 and 29).
A Core Settlement Guarantee Fund referred to in Schedule III (Table: Sl. No. 30).
A venture capital company or venture capital fund referred to in Schedule V (Table: Sl. No. 6).
A trade union or association referred to in Schedule III (Table: Sl. No. 31).
A Board or Authority referred to in Schedule VII (Table: Sl. Nos. 33 to 40).
A Body or Authority or Board or Trust or Commission (by whatever name called) referred to in Schedule III (Table: Sl. No. 36).
An infrastructure debt fund referred to in Schedule VII (Table: Sl. No. 46).

These specified entities are required to furnish a return of income for a tax year if their total income (without giving effect to the provisions of section 11) exceeds the maximum amount which is not chargeable to income-tax.

Section 263 Income Tax Act 2025 Return of income.

SCHEDULE III Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

SCHEDULE V Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS

SCHEDULE VII Income Tax Act 2025 PERSONS EXEMPT FROM TAX

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