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[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
New Delhi, the 1st March, 2013
No. 4 / 2013-Central Excise (N.T.)
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
notifications no 04 2013 cent | iKargos