ITC on electric vehicle

No, simply being an electric vehicle does not automatically make it eligible for ITC. Because EVs fall under the legal definition of a "motor vehicle," ITC remains blocked for passenger EVs with 13 or fewer seats unless used for specific businesses like passenger transport, driving schools, or vehicle dealerships. However, ITC is fully allowed if the EV is used for transporting goods or has a seating capacity exceeding 13 persons.