RULE 94 INCOME-TAX RULES 2026 Definitions for safe harbour rules for specified domestic transaction.
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… Read More »