Notification No.4/2013 - Service Tax dated 1st March 2013. U/s 96A(b)(iii)

Under section 96A (b)(iii)of the Finance Act, 1994 (32 of 1994),  ( applicant under chapter V A  for advance ruling )

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.