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of <h1>India's Finance Ministry Designates Resident Private Ltd Companies for Advance Rulings Under Customs Act</h1> The Government of India, through the Ministry of Finance, issued Notification No. 51/2014-Customs (N.T.) on July 11, 2014, under the Customs Act, 1962. This notification designates 'resident private limited companies' as a class of persons eligible for advance rulings. The terms 'private limited company' and 'resident' are defined as per the Companies Act, 2013, and the Income-tax Act, 1961, respectively. This specification is aimed at providing clarity and facilitating the process for these entities under the customs framework.
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