Income Tax Department

Ministry of Finance, Government of India

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Rule Number 94

Definitions for safe harbour rules for specified domestic transaction

Rule Number

94

Upload Date

08/01/2026

Definitions for safe harbour rules for specified domestic transaction.

94. 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).

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