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PRELIMINARY
SECTION 8. DOMICILE OF CORPORATIONS

For the purposes of this Act, a body corporate shall be deemed to be domiciled in India if it is incorporated under any law in force in India.


  1. Clause (aa) omitted by Ordinance No. 2 of 2021 (w.e.f. 04-04-2021).
  2. Inserted by Ordinance No. 2 of 2021 (w.e.f. 04-04-2021).
  3. Substituted by Ordinance No. 2 of 2021 for “(fa)” (w.e.f. 04-04-2021).
  4. Substituted by Ordinance No. 2 of 2021 for “(u) ‘prescribed’ means prescribed by rules made under this Act;” (w.e.f. 04-04-2021).
  5. Substituted by Ordinance No. 2 of 2021 for “Appellate Board” (w.e.f. 04-04-2021).
  6. Substituted by Ordinance No. 2 of 2021 for “Appellate Board” (w.e.f. 04-04-2021).
  7. The words “constituted under section 11 whose decision thereon shall be final” omitted by Ordinance No. 2 of 2021 (w.e.f. 04-04-2021).
  8. Substituted by Ordinance No. 2 of 2021 for “Appellate Board” (w.e.f. 04-04-2021).