https://www.taxtmi.com/notifications?id=25479 Specifies resident public limited company as a class of persons under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The notification supplies operative definitions: "public limited company" adopts the companies statute meaning for "public company" and includes a private company that becomes public by the relevant corporate provision; "resident" adopts the resident meaning from the income-tax statute insofar as it applies to a company. en-us Fri, 01 Mar 2013 00:00:00 +0530 Sun, 10 Mar 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=25479 Specifies resident public limited company as a class of persons under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944. The notification supplies operative definitions: "public limited company" adopts the companies statute meaning for "public company" and includes a private company that becomes public by the relevant corporate provision; "resident" adopts the resident meaning from the income-tax statute insofar as it applies to a company. Notifications Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=25479