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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(53) in The Income Tax Act, 2025

(53)"Indian company" means a company formed and registered under the Companies Act, 2013 and includes––
(a)company formed and registered under any law relating to companies formerly or currently in force in any part of India; or
(b)corporation established by or under a Central Act or State Act or Provincial Act; or
(c)institution or association or body which is declared by the Board to be a company under clause (28), the registered or principal office of which is in India;