[TO BE PUBLISHED IN THE GAZETTE OF INDIA, (EXTRAORDINARY), 1PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 1st March, 2013
No.4/2013 – Service Tax
G.S.R….(E)- In exercise of the powers conferred under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), 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]
(Raj Kumar Digvijay)
Under Secretary to the Government of India