Income Tax Rules - 'Training Institute' - Definition expanded

By Vijay Kumar

THE CBDT has expanded the definition of 'Training Institute' by amending clause (ii) of Rule 6AAH of the Income Tax Rules.

As of now "Training institute "means a training institute set up by the Central or State Government or a local authority or a training institute affiliated to National Council for Vocational Training or State Council for Vocational Training.

Now this is changed to

"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.';

The "National Skill Development Agency" is also defined as the agency constituted by the Government of India vide Notification No.14/27/2012-EC, dated the 6th June, 2013'.

Does this have something to do with Service Tax?

CBDT NOTIFICATION No. 16/2014, Dated: March 20, 2014