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of <h1>Companies (Profits) Surtax Act, 1964, now includes India's Continental Shelf and Exclusive Economic Zone for mineral oil activities.</h1> The Central Government has extended the Companies (Profits) Surtax Act, 1964, to the Continental Shelf and Exclusive Economic Zone of India, effective from April 1, 1983. This extension applies specifically to companies involved in activities related to the prospecting, extraction, or production of mineral oils, including petroleum and natural gas, in these maritime zones. It also covers companies providing services, facilities, or supplying equipment related to these activities. The extension is enacted under the authority of the Territorial Waters, Continental Shelf, Exclusive Economic Zone, and Other Maritime Zones Act, 1976.
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