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Notification No. 21 /2009- CE (N.T.)
New-Delhi,the 20th August, 2009
29 Sravana, 1931Saka
GSR…. 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 any public sector company as class of persons for the purposes of the said clause.
Explanation.- For the purpose of this notification , a “public sector company” shall have the same meaning as is assigned to it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961)
F.No. 275/47/2009-CX8A
(Simmi Jain)
Director , Government of
India
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