Seeks to notify “the resident public limited company” as a class of persons under the sub-clause (iii) of clause (c) of section 23A of Central Excise Act, 1944. - 04/2013 - Central Excise - Non Tariff

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 4 / 2013-Central Excise (N.T.) New Delhi, the 1st March, 2013 G.S.R. (E).--- In exercise of the powers conferred by sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944 (1 of 1944) , the Central Government hereby specifies the resident public limited company as class of persons for the purposes of the said clause. Explanation. - For the purposes of this notification,- (a) public limited company shall have the same meaning as is assigned to public company in clause (iv) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956) and shall include a private company that becomes a public company by virtue of section 43A of the said Act; (b) resident shall have the same meaning as is assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961) in so far as it applies to a company. [F No.334/3/2013 -TRU] [Akshay Joshi] Under Secretary to the Government of India