INCOME TAX

dear sir

as per Sec 65(26) of finance Act 1994, commercial training or coaching means any training or coaching provided by a commercial training or coaching centre.

and further commercial training of coaching centre means any institute or establishmentproviding commercial training or coaching for imparting skill of knowledge or lesson on any subject or field other than the sports, with or without the issuance of certificate and includes coaching or tutorial classes but does not include preschool coaching or diploma or degree or any educational qualification recognised by law for time being in force.

it falls under the commercial concern