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of <h1>India Extends Advance Ruling Scheme to Public Sector Companies under Central Excise Act, 1944 for Greater Clarity</h1> This notification, issued by the Government of India, extends the advance ruling scheme under the Central Excise Act, 1944, to include public sector companies as a specified category of residents. The notification, identified as No. 21/2009-CE (N.T.), was published on August 20, 2009. It defines a 'public sector company' according to the meaning provided in clause (36A) of section 2 of the Income-tax Act, 1961. This extension allows public sector companies to seek advance rulings on central excise matters, thereby facilitating clarity and compliance within this sector.
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