Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Income Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

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 ?


  • Contents

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.?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


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'.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates