alleryStart learning →ITC on a five-seater car is allowed when it is used for which purpose?
APick and drop of staff
BLocal travel of directors
CDriving training on such cars
DOccasional sample delivery
Answer & Solution
Correct answer: C. Driving training on such cars
The exceptions in Section 17(5)(a) cover further supply of the vehicle, passenger transport and imparting training on driving such vehicles.
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