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Rule 10TH of Income Tax Rules 1962: Definitions (Safe Harbour Rules for Specified Domestic Transactions)

Rule 10TH - Definitions
(Safe Harbour Rules for Specified Domestic Transactions)

For the purposes of this rule and rules 10THA to 10THD,—

(a) "Appropriate Commission" shall have the same meaning as assigned to it in sub-section (4) of section 2 of the Electricity Act, 2003 (36 of 2003);


(b) "Government company" shall have the same meaning as assigned to it in sub-section (45) of section 2 of the Companies Act, 2013 (18 of 2013).




Extra Notes for Readers:

- Rule 10TH was introduced by the Income Tax (2nd Amendment) Rules, 2015, w.e.f. 4th Feb. 2015



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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