Section 9(8)(a) in The Khadi And Village Industries Commission Employees (Pension) Regulations, 1984
(a)the expression "commercial employment" means :(i)an employment in any capacity including that of an agent or on honorarium under a Company, co-operative Society, a society registered under Registration of Society's Act, 1960 or any other law, for the time being in force in any state, firm or individual engaged in trading, commercial, industrial, financial, or professional business Khadi and Village Industries activities and includes also a Directorship of such company and partnership of such firm, but does not include employment under a body corporate wholly or substantially owned or controlled by the Central Government or a State Government.