Explanation

{
    "act_title": "THE ASSAM EXCISE (AMENDMENT) ACT, 2018",
    "act_slug": "the-assam-excise-amendment-act-2018",
    "section_label": "Section",
    "section": {
        "number": "20",
        "title": "Explanation",
        "chapter": null,
        "content": "Explanation: for the purpose of this section,-\n\"Company\" means a body corporate registered under the Companies Act, 2013 and includes a firm including a partnership firm, whether registered under Indian Partnership Act, 1932 or other association of individuals registered under the Co-operative Societies Act, 1912 and the Societies Registration Act, 1860; and \"director\", in relation to firm, means a partner in the firm.\"",
        "footnote": "Central Act No.18 of 2013\nAct NO.IX of 1932\nAct No.2 of 1912\nAct No.21 of 1860",
        "is_definition": false,
        "sort_order": 190
    },
    "prev_section": "64-A",
    "next_section": "12"
}