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Rule 94 of Income Tax Rules - Definitions for safe harbour rules for specified domestic transaction.

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Last Updated: 01-04-2026

94. Definitions for safe harbour rules for specified domestic transaction. [i]

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).

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.