A resident private limited company to fall in the preview of Clause iii of section 28E (c).

The Central Government for section 28E (c)(iii)  specifies “ the resident private limited company” as a class of person for the clause whereby a private limited company would mean the same as in section 2(68) of Companies Act, 2013.

To read the full notification go to Section 28E (c)(iii) specifies inclusion of the resident private limited company.

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