Section 2(d) in India Service (Performance Appraisal Report) Rules, 2007
(d)"Government" means, -(i)In the case of a member of the Service serving in connection with the affairs of a State, or who is deputed for service in any company, association or body of individuals whether incorporated or not, which is wholly or substantially owned or controlled by the Government of a State, or in a local authority set up by an Act of the Legislature of a State, the Government of that State;(ii)in any other case, the Central Government;
