Rule-10TH, Income-tax Rules
[Safe Harbour Rules for Specified Domestic Transactions
10TH. 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); ]
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