Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27 /2009-ST
New-Delhi,the 20th August, 2009
29 Sravana, 1931 Saka
GSR ……. In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act,1994 (32 of 1994), the Central Government hereby specifies any public sector company as class of persons for the purposes of the said clause.
Explanation. — For the purpose of this notification , a "public sector company" shall have the same meaning as is assigned to it in clause (36A) of section 2 of the Income-tax Act, 1961 ( 43 of 1961).
( Simmi Jain)
Director,Government.of India
F.No 275/47/2009-CX8A
