Section 40: Section 40

Q: What does Section 40 of The Central Excise Act, 1944 (CEA) deal with?

Section 40 CEA pertains to "Section 40". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 40 of The Central Excise Act, 1944 (CEA) governs section 40. As verified on 22 May 2026.

Q: Is Section 40 CEA still in force?

Yes, Section 40 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 40 CEA?

धारा 40 CEA is the Devanagari Hindi reference for Section 40 of the The Central Excise Act, 1944. Section 40 of The Central Excise Act, 1944 (CEA) governs section 40. As verified on 22 May 2026.

Q: What is Dhara 40 CEA?

Dhara 40 CEA is the Roman Hindi reference for Section 40 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 40 of The Central Excise Act, 1944 (CEA) governs section 40. As verified on 22 May 2026.

Q: How to cite Section 40 of The Central Excise Act, 1944?

Cite as: "Section 40, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, 1944, § 40 (India).

Law on Tips Editorial Board

[(i) inter-connected undertakings means two or more undertakings which are inter-connected with each other in any of the following manners, namely

(A) if one owns or controls the other;

(B) where the undertakings are owned by firms, if such firms have one or more common partners;

(C) where the undertakings are owned by bodies corporate,

(D) where one undertaking is owned by a body corporate and the other is owned by a firm, if one or more partners of the firm,

(E) if one is owned by a body corporate and the other is owned by a firm having bodies corporate as its partners, if such bodies corporate are under the same management;

(F) if the undertakings are owned or controlled by the same person or by the same group;

(G) if one is connected with the other either directly or through any number of undertakings which are inter-connected undertakings within the meaning of one or more of the foregoing sub-clauses.

(I) a group of persons who are able, directly or indirectly, to control the policy of a body corporate, firm or trust, without having a controlling interest in that body corporate, firm or trust, shall also be deemed to be in a position to exercise control over it;

(II) associated persons

(III) where any person is an associated person in relation to another, the letter shall also be deemed to be an associated person in relation to the former;]