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of <h1>Section 23A(c) of Central Excise Act Defines Key Terms for Consistent Application in India's Tax Framework</h1> The Central Excise Act, 1944, and the Income-tax Act, 1961, are key legislative frameworks governing taxation in India. The Central Excise Act focuses on the levy and collection of duties on goods produced or manufactured within the country, while the Income-tax Act deals with the imposition of taxes on income earned by individuals and entities. Section 23A(c) of the Central Excise Act provides specific definitions pertinent to the Act's application, ensuring clarity and uniformity in its enforcement. These statutes collectively form the backbone of the country's tax regulation system.
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