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<h1>Eligible company definition expanded to include specified manufacturing and service activities with training institute criteria under tax rules.</h1> The rules define an eligible company as one engaged in manufacturing or production excluding specified schedule items, or providing any enumerated services across sectors such as accounting, construction, logistics, healthcare, hospitality, telecom and financial services; and define a training institute by affiliation, approval or empanelment with national or state vocational authorities or the National Skill Development Agency, while clarifying the identities of the National and State Councils for Vocational Training.