Rule – 10TG, Mutual Agreement Procedure not to apply
March 16, 2018
Rule – 10THA, Eligible assessee
March 16, 2018

Rule – 10TH, 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);

Reference: www.incometaxindia.gov.in

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