https://www.taxtmi.com/notifications?id=24367 Specification of resident public limited company as a class of persons for the purposes of clause (c)(iii) of section 28E of the Customs Act, 1962. The notification clarifies that "public limited company" uses the Companies Act definition and includes a private company becoming public by statutory conversion, and that "resident" uses the Income-tax Act definition insofar as it applies to a company. en-us Thu, 22 Sep 2011 00:00:00 +0530 Thu, 16 Sep 2021 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24367 Specification of resident public limited company as a class of persons for the purposes of clause (c)(iii) of section 28E of the Customs Act, 1962. The notification clarifies that "public limited company" uses the Companies Act definition and includes a private company becoming public by statutory conversion, and that "resident" uses the Income-tax Act definition insofar as it applies to a company. Notifications Customs Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24367