Section 26(1)(a) in All India Services (Death-Cum-Retirement Benefits) Rules, 1958
(a)an employment, whether paid or honorary, in any capacity including that of an agent under a company, firm, co-operative society, body or individual engaged in trading, commercial, industrial, financial or professional business, and includes a directorship of such company or partnership of such firm but does not include employment under a body corporate, wholly or substantially owned or controlled by Government;(ii)setting up practice, either independently or as a partner of a firm, as adviser or consultant in matters in respect of which a pensioner has-