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Definition of muncipality

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12 April 2016 could anybody tell me what is the definition on municipality for the purpose of sec. 2(14) ?. Does it include a panchayat or village ?. because in the bracket it is mentioned 'by whatever name called'..
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
12 April 2016 For the purpose of Section 2(14) the definition of municipality does not cover Gram Panchayat or Village Panchayat.
.
Municipality has been defined as an institution of self-government constituted
under article 243Q;
.
"Panchayat" means a Panchayat constituted under article 243B;
.
https://indiacode.nic.in/coiweb/amend/amend74.htm
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Nanda kishor V

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Nanda kishor V (Querist)
19 April 2016 thanks a lot sir.. But could you please let me know, whether this has been mentioned anywhere in act, rule or any circular issued by cbdt ?...
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Nanda kishor V

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Nanda kishor V (Querist)
21 April 2016 Any expert could please add something on this ???
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