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of <h1>India Expands Advance Rulings Eligibility to Resident Private Limited Companies Under Central Excise Act Section 23A</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 18/2014-Central Excise (N.T.) on July 11, 2014. This notification specifies that resident private limited companies are classified as a category of persons eligible for advance rulings under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The term 'private limited company' is defined as per the Companies Act, 2013, and 'resident' is defined according to the Income-tax Act, 1961.
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