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[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(6)(i) in The Assam Agricultural Income-Tax Act, 1939

(i)"Company" means a company as defined in the Indian Companies Act, 1956, or formed in pursuance of an Act of Parliament of the United Kingdom or of Royal Charter, or Letters Patent, or of an Act of the Legislature of a British possession, and includes any foreign association carrying on business in India whether incorporated or not and whether its principal place of business is situated in India or not, which the Commissioner may, by general or special order, declare to be a Company for the purposes of this Act;