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of <h1>New Definitions for Safe Harbour Rules Clarify Tax Application for Domestic Transactions Under Income-tax Rules, 1962</h1> The Safe Harbour Rules for Specified Domestic Transactions under the Income-tax Rules, 1962, define key terms for application in rules 10THA to 10THD. 'Appropriate Commission' refers to the definition in section 2(4) of the Electricity Act, 2003, and 'Government company' aligns with the definition in section 2(45) of the Companies Act, 2013. These definitions were introduced through a notification dated February 4, 2015, to provide clarity and uniformity in the application of tax rules related to specified domestic transactions.
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