Scope of Section 280ZA expanded to all companies by replacing 'public company' references with 'company'. Amendment to section 280ZA replaces references to "public company" with "company" in subsection (1), and substitutes "company" and "the company" for ... Summary
Scope of Section 280ZA expanded to all companies by replacing 'public company' references with 'company'.
Amendment to section 280ZA replaces references to "public company" with "company" in subsection (1), and substitutes "company" and "the company" for "public company" and "such company" respectively in subsection (3), thereby extending the provision's textual scope to companies generally.
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