search this site - type your query and submit

Daily Email Newsletter (Sign-up Free)

Rule 10TH of Income Tax Rules 1962: Definitions - Safe Harbour Rules for S.D.T.

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




Check at Income Tax Dept. official site for latest version of the Rule.

This page was last updated on 17th October 2016.

No comments:

Post a Comment

In comment with "Name/Url" option, only Name is mandatory to be filled.