Rule – 10TH, Safe Harbour Rules for Specified Domestic Transactions
at
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
