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        F. Acts / Amendment Acts

        Section 12 - Amendment of section 33AC

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Government company inclusion expands assessees eligible under section 33AC and defines 'Government company' by Companies Act. The amendment expands the scope of section 33AC by inserting 'a Government company or' into subsection (1) so that government-owned companies are included among eligible assessees, and adds an Explanation clause defining 'Government company' by reference to the Companies Act, 1956.
                        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.

                              Government company inclusion expands assessees eligible under section 33AC and defines 'Government company' by Companies Act.

                              The amendment expands the scope of section 33AC by inserting "a Government company or" into subsection (1) so that government-owned companies are included among eligible assessees, and adds an Explanation clause defining "Government company" by reference to the Companies Act, 1956.


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