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<h1>New Amendments to Income-tax Rules Define Documentation for Specified Domestic Transactions and Safe Harbour Procedures.</h1> The Income-tax (2nd Amendment) Rules, 2015, issued by the Central Board of Direct Taxes, introduce amendments to the Income-tax Rules, 1962. The amendments focus on special cases, particularly regarding specified domestic transactions and safe harbour rules. Key changes include the insertion of sub-rule (2A) in Rule 10D, specifying documentation requirements for eligible assessees involved in specified domestic transactions. The amendments also define terms related to electricity transactions and outline procedures for opting for safe harbour, including the submission of Form 3CEFB. The rules apply to government companies in the electricity sector and detail conditions under which transfer prices are accepted by tax authorities.