CourtMesh

Rule 6AAH: Meaning of expressions used in rule 6AAF and rule 6AAG

The Income-tax Rules, 1962Central Act · 1962

Meaning of expressions used in rule 6AAF and rule 6AAG.

For the purposes of rule 6AAF and rule 6AAG—

(i) "Eligible company" means a company, which is—

(a) engaged in the business of manufacture or production of any article or thing, not being an article or thing mentioned at serial number 1 and serial number 2 of the list of articles or things specified in the Eleventh Schedule; or

(b) engaged in providing services mentioned in column (2) of the Table below:

TABLE

50[(ii(50[(ii) "Training institute" means a training institute,—

(a) set up by the Central Government or a State Government or a local authority;

(b) affiliated to the National Council for Vocational Training or a State Council for Vocational Training;

(c) affiliated to, or approved by, or empanelled by, the National Skill Development Agency;

(d) affiliated to, or approved by, or empanelled by, the Central Government and certified by the National Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training; or

(e) affiliated to, or approved by or empanelled by, the State Government and certified by the National Council for Vocational Training or a State Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training or, as the case may be, the State Council for Vocational Training.]

(iii) "National Council for Vocational Training" means the National Council for Training in Vocational Trades established by the resolution of the Government of India in the Ministry of Labour (Directorate General of Resettlement and Employment) No. TR/E.P.-24/56, dated the 21st August, 1956 and re-named as the National Council for Vocational Training by the resolution of the Government of India in the Ministry of Labour (Directorate General of Employment and Training) No. DGET/12/21/80-TC, dated the 30th September, 1981.

(iv) "State Council for Vocational Training" means a State Council for Training in Vocational Trades established by the State Government.

51[(v(51[(v) "National Skill Development Agency" means the agency constituted by the Government of India vide notification No. 14/27/2012-EC, dated the 6th June, 2013.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule6AAH
Marginal noteMeaning of expressions used in rule 6AAF and rule 6AAG
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted by the IT (Second Amdt.) Rules, 2014, w.e.f. 20-3-2014.
  • inserted. Inserted by the IT (Second Amdt.) Rules, 2014, w.e.f. 20-3-2014.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Rules, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.