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Seeks to specify “resident public limited company”


 Notice Date : 22 September 2011

 [To be published in the Gazette of India, Part-II Section 3, Sub-section (i) Extraordinary]

Government of India

Ministry of Finance

(Department of Revenue)

 

Notification No. 67 /2011-Cus (N.T.)

 

New-Delhi, the 22nd September, 2011

31 Bhadrapada, 1933 Saka

 

 

         GSR……… In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 28E of the Customs Act,1962( 52 of 1962), the Central Government hereby specifies “resident public limited company” as class of persons for the purposes of  said clause.

 

Explanation. For the purposes of this notification.-

 

(1)           “public limited company” shall have the same meaning as is assigned to “public company” in clause (iv) of sub-section (1) of section 3 of the Companies Act , 1956 ( 1 of 1956) and shall include a private company that becomes a public company by virtue of section 43A of the said Companies Act, 1956;

 

(2)           resident” shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 ( 43 of 1961) in so far it applies to a company.

 

[F. No 275/47/2009-CX8A]

 

 

( G D Lohani)

Director, Government of India

 

Guest
on 23 September 2011
Notification No : Notification No. 67 /2011-Cus (N.T.)
Published in Custom
Source : ,










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