Section 2(6) in The Bengal Agricultural Income-Tax Act, 1944
(6)[ "company" means a domestic company or foreign company] [Clause (6) was substituted by W.B. Act 22 of 1977.].Explanation: -(a)"Domestic company means a company formed and registered under the Companies Act, 1956 and includes a company formed and registered under any law relating to companies formerly in force in any part of India :Provided that the registered office of the company is in India.(b)"Foreign company" means a foreign company within the meaning of section 591 of the Companies Act, 1956 and includes any foreign association whether incorporated or not, which the Government may, by general or special order, declare to be a foreign company for the purposes of this Act;
