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:

1. A research association referred to in Schedule III (Table: Sl. No. 23).
2. An association or institution referred to in Schedule III (Table: Sl. No. 24).
3. A person referred to in Schedule VII (Table: Sl. No. 2).
4. An institution referred to in Schedule III (Table: Sl. No. 25).
5. 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).
6. A Mutual Fund referred to in Schedule VII (Table: Sl. Nos. 20 and 21).
7. A securitisation trust referred to in Schedule III (Table: Sl. No. 26).
8. An Investor Protection Fund referred to in Schedule III (Table: Sl. Nos. 28 and 29).
9. A Core Settlement Guarantee Fund referred to in Schedule III (Table: Sl. No. 30).
10. A venture capital company or venture capital fund referred to in Schedule V (Table: Sl. No. 6).
11. A trade union or association referred to in Schedule III (Table: Sl. No. 31).
12. A Board or Authority referred to in Schedule VII (Table: Sl. Nos. 33 to 40).
13. A Body or Authority or Board or Trust or Commission (by whatever name called) referred to in Schedule III (Table: Sl. No. 36).
14. 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.

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