23 September 2017
Definition of educational institution is
"institutions providing services by way of: Pre-school education and education up to higher secondary school or equivalent; Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; Education as a part of an approved vocational education course;"
As the word "and" is used in between "Pre-school education and education up to higher secondary school or equivalent" whether an institution providing only primary education (without higher secondary) is also covered under the definition.
CAclubindia
