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        F. Acts / Amendment Acts

        Section 25 - Amendment of Section 2

        Finance Act, 1975
        WEALTH-TAX

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        Definition of company expanded to include statutory corporations, Board-declared bodies, and foreign corporates for wealth-tax purposes. Amendment expands the Wealth-tax Act's definition of 'company' to include entities registered under the Companies Act, companies formed under former company laws, corporations established by or under central or state enactments, institutions or associations the Board may declare to be companies for specified assessment years, and bodies corporate incorporated under foreign laws.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Definition of company expanded to include statutory corporations, Board-declared bodies, and foreign corporates for wealth-tax purposes.

                                Amendment expands the Wealth-tax Act's definition of "company" to include entities registered under the Companies Act, companies formed under former company laws, corporations established by or under central or state enactments, institutions or associations the Board may declare to be companies for specified assessment years, and bodies corporate incorporated under foreign laws.


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