RULE 94 INCOME-TAX RULES 2026
Definitions for safe harbour rules for specified domestic transaction.
94. For the purposes of this rule and rules 95 to 98, —
| (a) | “Appropriate Commission” shall have the same meaning as assigned to it in section 2(4) of the Electricity Act, 2003 (36 of 2003); and | |
| (b) | “Government company” shall have the same meaning as assigned to it in section 2(45) of the Companies Act, 2013 (18 of 2013). |
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RULE 94 INCOME-TAX RULES 2026
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