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16 Definitions
In this Chapter, -
(a) "appropriate authority", in relation to a company, means the authority
competent to assess tax on the company;
(b) "company" and "private company" have the meanings respectively
assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the
Companies Act, 1956 (1 of 1956). |