16. Definitions
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).
Amendment notes (1)
- Ins . Ins. by s. 13, ibid. (w.e.f 1-4-1973).