Rule 6AAH of Income Tax Act- Eligible Companies,Training Institute etc.

 

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

6AAH. 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

  S.No. Particulars
  (1) (2)
  1. Accounting services
  2. Architect services
  3. Automobile repair or maintenance
  4. Banking, insurance and financial services including ATM installation, maintenance and operations or banking correspondents or insurance agents
  5. Beauty and cosmetology, including hair styling or manicurists or pedicurists
  6. Cable operators or Direct To Home (DTH) services
  7. Cargo Handling and stevedoring services
  8. Construction including painting or woodwork or plumbing or flooring or electrical wiring or installation or maintenance of lifts
  9. Courier services
  10. Design services including fashion or gems and jewellery or apparel or industrial designing
  11. Event management
  12. Facilities management, housekeeping, cleaning services
  13. Fire and safety services
  14. Food processing or preservation services, including post harvesting and post farm-gate skills
  15. Health and Wellness services including spa or nutritionists or weight management or health instructors or yoga or gym trainers
  16. Home decor services, landscaping
  17. Hospital and Healthcare services, such as Lab technicians, nursing and other paramedical staff
  18. Hospitality, including culinary skills or catering services
  19. Logistics and Transportation by any mode, including by air, sea, road, rail or pipelines, and related services such as driving or operation of heavy machinery equipment, forwarding agents, packers and movers
  20. Market research services
  21. Media or film or advertising
  22. Mining and extraction of mineral resources, including hydrocarbons
  23. Packaging and Warehousing, including both ambient temperature storage and cold storage, operation of Internal Container Depots and Container Freight Stations
  24. Port and maritime services such as dredging, piloting, tug boat operations, shipbuilding, ship scrapping, bunkering
  25. Power Sector Services, including those required for erection or installation or maintenance of equipment or towers, etc. in generation, transmission or distribution sector projects
  26. Private Security, including guards, supervisors, installation and maintenance of security equipment etc.
  27. Refrigeration and air-conditioning
  28. Repair and maintenance services, including Installation and servicing of household goods or white goods
  29. Retail marketing, including shop floor assistants or merchandisers
  30. Telecom services, including erection and maintenance of towers
  31. Travel and tourism, including guides or ticketing or sales or cab drives
[ (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. ]
[ (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.]

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