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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(h) in The Income Tax Act, 2025

(h)the schemes of voluntary retirement or termination of service as referred to in sub-section (1) (Table: Sl. No. 12) shall be for the employees of––
(i)a public sector company (under a scheme of voluntary separation); or
(ii)any other company; or
(iii)an authority established under a Central Act or State Act or Provincial Act; or
(iv)a local authority; or
(v)a co-operative society; or
(vi)a University established or incorporated by or under a Central Act or State Act or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956; or
(vii)an Indian Institute of Technology within the meaning of section 3(g) of the Institutes of Technology Act, 1961; or
(viii)the Central or any State Government; or
(ix)an institution, having importance throughout India or in any State or States, as the Central Government may, by notification, specify in this behalf; or
(x)such institute of management, as the Central Government may, by notification, specify in this behalf.