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of <h1>Amendment Updates Company References in Tax Notifications to Align with Income-tax Act, 1961 Definitions</h1> Notification No. 54 of 2003, dated March 18, 2003, issued by the Central Board of Direct Taxes, amends Notification No. S.O. No. 882(E) dated September 14, 2001. The amendments update references to companies, replacing mentions of companies registered under the Companies Act, 1956, with companies defined under specific clauses of section 2 of the Income-tax Act, 1961. These changes apply to companies with a registered office or principal place of business in specified areas. The notification becomes effective upon its publication in the Official Gazette.
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