Section 2(h) in The Wealth- Tax Act, 1957

Central Government Act

(h) 2[ " company" means a company as defined in section 3 of the Companies Act, 1956 , (1 of 1956 .) and includes-- (i) a company within the meaning of any law in force in the State of Jammu and Kashmir relating to companies; 3[ (ii) a company incorporated outside India which has a place of business in India; 4[ and]

1. Subs. by Act 54 of 1963, s. 5, for certain words (w. e. f. 1- 1- 1964 ). 2 Subs. by Act 11 of 1958, s. 14, for cl. (h) (with retrospective effect). 3 The word" and" omitted by Act 20 of 1967, s. 34 (w. e. f. 1- 4- 1967 ). 4 Ins. by s. 34, ibid. (w. e. f. 1- 4- 1967 ).