Does BMC employees comes under government as per Income Tax Act

Whether employees of BMC mumbai comes under definition of government employees as per Income Tax Act?
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Quick Summary
This discussion clarifies whether employees of the Brihanmumbai Municipal Corporation (BMC) are considered government employees for Income Tax Act purposes. The consensus is yes, as municipal corporations are recognised as 'Local Authorities' under the Income Tax Act, which falls under the definition of government bodies in India.

Yes since bmc is a government body so it's employees will be considered as government employees.
Municipal corporations treated as " Local Authority " under Income tax act . Local Authority is define in Article 12 of the Continuation of India .

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