Section 10TH in Income Tax Rules, 1962

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Section 10TH in Income Tax Rules, 1962

10TH. Definitions.

- For the purposes of this rule and rules 10THA to 10THD,-

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

(b)"Government company" shall have the same meaning as assigned to it in sub-section (45) of section 2 of the Companies Act, 2013 (18 of 2013);