Guidelines for the purposes of section 10(10C)

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..... ( iv ) a local authority; or ( v ) a co-operative society; or ( vi ) a University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956); or ( vii ) an Indian Institute of Technology within the meaning .....

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..... following requirements, namely : ( i ) it applies to an employee who has completed 10 years of service or completed 40 years of age; ( ii ) it applies to all employees (by whatever name called) including workers and executives of a company or of an authority or of a co-operative society, as the case may be, excepting directors of a company or of a co-operative society; .....

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..... ( i ) above would not be applicable in case of amount received by an employee of a public sector company under the scheme of voluntary separation framed by such public sector company. Explanation : In this rule, the expression salary shall have the same meaning as is assigned to it in clause ( h ) of rule 2 of Part A of the Fourth Schedule. - - statute, statutory provisions legislation, .....

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