22 July 2008
Cantonment means any place declared to be a cantonment under section 3 of the Cantonments Act, 1924. The definition of person as given in section 2 of Income Tax Act, 1961 includes 'Local Authority' also. And a local authority means any body engaged in the civic or town planning and maintenance of that place. Cantonment Board is also a local authority engaged in the such activities and as such is a local authority under the Income Tax Act.
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