banner_ad

exemption

This query is : Resolved 
Profile Image

Profile Image

(Querist)
23 January 2009 An organisation fully owned by a state govenment provides educational training. Will the services be taxable under sub clause zzc or is there any tax exemption for such organisation? Pls quote the exemption notification if possible.
Profile Image

CA Amarpal

Profile Image

CA Amarpal (Expert)
24 January 2009 Dear Parth,

As per the given facts,

As per sec. 65(27) of the Finance Act, 1994, any training centre or institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being force, shall not be included under "commercial training or couching centre".

Hence, sec, 65(105)(zzc) does not apply to above institute or establishment.

AS per as the question of state government owned is concerned, it does not make any difference.

With best wishes
amarpal@icai.org
Profile Image

Parth Desai

Profile Image

Parth Desai (Querist)
07 February 2009 Thank you Amarpal
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
14 May 2026
Financial Analyst - Remote Finance Expert

HiringBridge

Ahmedabad

CA

View Details
Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details
Company
07 May 2026
CA Assistant

amit desai and co

Mumbai

CA Final

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
08 May 2026
CHARTERED ACCOUNTANT

SHAH LADHA AND ASSOCIATE

Ahmedabad

CA

View Details