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Rule 94

Definitions for safe harbour rules for specified domestic transaction

For the purposes of this rule and rules 95 to 98, —

(a) “Appropriate Commission” shall have the same meaning as assigned to it in section 2(4) of the Electricity Act, 2003 (36 of 2003); and

(b) “Government company” shall have the same meaning as assigned to it in section 2(45) of the Companies Act, 2013 (18 of 2013).

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.

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