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

Published by Law@HostBooks at Published on March 16, 2018

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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