Rule 10TH - Safe Harbour Rules for Specified Domestic Transactions - Income-tax Rules, 1962

1 [Safe Harbour Rules for Specified Domestic Transactions 10TH. Definitions. - 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); ] ------------------------------ 1. Inserted vide Not. 11/2015 - Dated 4-2-2015