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of <h1>Key Definitions in Income-tax Rules: Eligible Companies and Training Institutes Under Rule 6AAH</h1> Rule 6AAH of the Income-tax Rules, 1962 defines key terms used in Rules 6AAF and 6AAG. An 'eligible company' is one engaged in manufacturing or specified service sectors, excluding certain items in the Eleventh Schedule. Services include accounting, banking, beauty, construction, healthcare, logistics, media, and more. A 'training institute' is defined as one set up or approved by government bodies and affiliated with vocational training councils. The 'National Council for Vocational Training' and 'State Council for Vocational Training' are designated bodies for vocational trades, while the 'National Skill Development Agency' is a government-constituted agency.
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