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2. Definitions. (1) In these rules, unless the context otherwise requires,-
(a) "Chapter" means the Chapter V of the Finance Act, 1994 (32 of 1994);
(b) "Section" means a section of the Chapter.
(2) All other words and expressions used herein shall have the meaning assigned to them under the Chapter or rules made thereunder and if such words and expressions are not defined in the Chapter but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have the meaning assigned to them in that Act or the rules made thereunder.
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Amit R Gupta
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Tax Consulting
We offer comprehensive Tax Consulting systems maintained by trained accounting professionals. This local service coul...
Due Diligence
Investors, bankers and acquirers rely on Due Diligence as a standard of care during Mergers and ...
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We offer comprehensive Taxation Services systems maintained by trained accounting professionals. This local service could be...