https://www.taxtmi.com/acts?id=46194 The amendments widen the statutory definition of company to include foreign bodies corporate, institutions assessed as companies under prior or current law, entities the Board may declare to be companies for specified assessment years, section 25 companies, and companies without share capital declared by the Board as of substantial public interest; they also add corporations established by statute and change "registered office" to "registered or principal office." A new definition establishes the office of Tax Recovery Commissioner, authorisable by Central Government notification to exercise tax-recovery powers. en-us Mon, 16 Dec 2024 16:42:35 +0530 Mon, 16 Dec 2024 16:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46194 The amendments widen the statutory definition of company to include foreign bodies corporate, institutions assessed as companies under prior or current law, entities the Board may declare to be companies for specified assessment years, section 25 companies, and companies without share capital declared by the Board as of substantial public interest; they also add corporations established by statute and change "registered office" to "registered or principal office." A new definition establishes the office of Tax Recovery Commissioner, authorisable by Central Government notification to exercise tax-recovery powers. Act-Rules F. Acts / Amendment Acts Mon, 16 Dec 2024 16:42:35 +0530 https://www.taxtmi.com/acts?id=46194