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Rule 10TH: Definitions

The Income-tax Rules, 1962Central Act · 1962

[DC.—Safe Harbour Rules for Specified Domestic Transactions

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).

Where this provision sits

ActThe Income-tax Rules, 1962
Rule10TH
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the IT (Second Amdt.) Rules, 2015, w.e.f. 4-2-2015.

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