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<h1>Amendment to Section 4 of Central Excise Act, 1944, redefines 'inter-connected undertakings' with new criteria for control and management.</h1> The amendment to Section 4 of the Central Excise Act, 1944, redefines 'inter-connected undertakings' to include various scenarios where two or more undertakings are linked. These connections can occur through ownership, control, common partners, or management ties among firms and bodies corporate. The amendment also details conditions under which bodies corporate are considered under the same management, such as shared directors or voting power. Additionally, it clarifies the definition of a 'group' and 'associated persons,' highlighting their roles in exerting control over firms or trusts, even without direct ownership.