Statutory definitions govern cross-references to allied enactments, shaping interpretation and application of tax and company provisions. Definitions under Section 581A(d) and (l) determine the meaning and scope of statutory expressions and provide the text of remaining provisions of allied ... Summary
Statutory definitions govern cross-references to allied enactments, shaping interpretation and application of tax and company provisions.
Definitions under Section 581A(d) and (l) determine the meaning and scope of statutory expressions and provide the text of remaining provisions of allied Acts referred to in the Income-tax Act, 1961, to ensure consistent interpretation of enactments, rules, regulations and taxation-related terms across the Companies Act, 1956 and related tax provisions.
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