Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Safe harbour rules for specified domestic transactions adopt cross-referenced definitions for appropriate commission and government company. Definitions for the Safe Harbour Rules for Specified Domestic Transactions are prescribed for Rule 10TH and Rules 10THA to 10THD. "Appropriate Commission" ... Summary
Safe harbour rules for specified domestic transactions adopt cross-referenced definitions for appropriate commission and government company.
Definitions for the Safe Harbour Rules for Specified Domestic Transactions are prescribed for Rule 10TH and Rules 10THA to 10THD. "Appropriate Commission" takes the meaning from the Electricity Act, 2003, and "Government company" takes the meaning from the Companies Act, 2013. The provision serves as a cross-referential definition rule for the safe harbour framework.
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