GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 51 /2014-Customs (N.T.)
New Delhi, the11th July, 2014
G.S.R. (E).- In exercise of the powers conferred by sub-clause (iii) of
clause (c) of section 28E of the Customs Act, 1962 (52 of 1962), the Central
Government hereby specifies “the resident private limited company” as class of
persons for the purposes of the said clause.
Explanation.- For the purposes of this notification,-
(a) “private limited company” shall have the same meaning as is assigned to
“private company” in
clause (68) of section 2 of the Companies Act, 2013 (18 of 2013);
(b) “resident” shall have the same meaning as is assigned to it in clause (42)
of section 2 read with
sub-section (3) of section 6 of the Income-tax Act, 1961 (43 of 1961).
[F.No. 334/15/2014-TRU]
(Pramod Kumar)
Under Secretary to the Government of India