Income-tax Rules, 2026

Rule 94Definitions for safe harbour rules for specified domestic transaction

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

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).

This rule refers to

Rule 95 Eligible assessee for safe harbour rules for specified domestic transactions

Rule 96 Eligible specified domestic transaction for safe harbour

Rule 97 Safe harbour for eligible specified domestic transaction

Rule 98 Procedure governing safe harbour rules for specified domestic transactions