Safe harbour for electricity transactions: transfer prices based on commission-determined tariffs accepted if filing and documentation requirements met. The rules establish a safe harbour regime for Government companies in the electricity sector for supply, transmission and wheeling transactions: eligible assessees must maintain specified documentation (ownership, business description, transaction terms and values, regulatory orders, transfer pricing working papers, assumptions and negotiations, and other relevant data). The assessee must file Form 3CEFB by the return due date; the Assessing Officer verifies eligibility and may require further information or declare the option invalid, subject to a time-limited objection and review process. If valid and the tariff is set by the Appropriate Commission, the declared transfer price is accepted without comparability adjustments.