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of <h1>New Notification Classifies Public Sector Companies as Applicants Under Chapter XIX-B of Income-tax Act, 1961.</h1> The Central Government, exercising its powers under the Income-tax Act, 1961, has issued Notification No. 725(E) dated 3rd August 2000, superseding the earlier Notification No. S.O. 473(E) from 21st June 1999. This notification specifies that public sector companies, as defined in clause (36A) of section 2 of the Income-tax Act, are classified as applicants for the purposes of Chapter XIX-B of the Act. The notification will be effective from the date of its publication in the Official Gazette.
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