The Income-tax Rules, 2026
Rule 94: 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).
