Rule – 10TG, Mutual Agreement Procedure not to apply
March 16, 2018Rule – 10THA, Eligible assessee
March 16, 2018
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); |
Reference: www.incometaxindia.gov.in
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