cantonment board

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Tima

Tima (Querist)
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22 July 2008 hi

what is cantonment board with respect to income tax?

thanks in advance
tima

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Expert)
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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.