SEO Sai Gr. Hosp.
212264 Points
Posted on 16 July 2022
Sec. 2(33) of IT act......"prescribed" means prescribed by rules made under this Act;
The section deals with definitions &/or its explanation...
The word 'prescribed' is explained as it gets into force by rule/s enacted under income tax act...
You may take any dictionary explanation, it will be same...