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School which category of person?

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(Querist)
06 August 2014 Govt sponsored and Govt aided high school are which category of person according to Income Tax Act u/s- 2(31).

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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 August 2014 We have to see who runs/owner of the school.
Govt sponsored and Govt aided schools are run by Trust,AOP or Society. who is running the school is the person under IT Act.
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CA UMESH DULAL

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CA UMESH DULAL (Expert)
06 August 2014 Agree with seethraman, it may be trust, society, Association of persons, section 25 company. You have to look at the constitution of school to decide its category.
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Rupesh Jain

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Rupesh Jain (Expert)
06 August 2014 pls check who is owner it may distt education officer or trust, society

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