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what is meant by Government employee for income tax act ?, Income Tax

Issue Id: - 116718
Dated: 18-9-2020
By:- tejas kulkarni
what is meant by Government employee for income tax act ?

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one of my client is reitred employee of MSEDCL.(Mah state electricity developement corporation). He received gratuity of ₹ 30 lakh. Can he take exemption of entire amount of gratuity received u/s 10(10) on the ground Government employee.

MSEDCL is State Govt owned company .

Can the employee of Government company be treated as government employee ?

further u/s 21(b) of Indian penal code defines Govt employee as" employee of Govt company is govt employee." Can we take this as concrete base during the assessment proceedings.?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 19-9-2020
By:- KASTURI SETHI

A corporation formed under an Act is not Government. It is a body corporate. Govt. company is not a department of Govt. It has separate legal existence. If a Govt. company is not Government, how its employees can be treated as Govt. employee ?


2 Dated: 5-10-2020
By:- DR.MARIAPPAN GOVINDARAJAN

No. The employee of a corporation cannot be treated as 'Government employee'.


1

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