Rule 94: For the purposes of this rule and rules 95 to 98, — (a) "Appropriate Commission" shall have the same
Is rule Income-tax Act, 2025 ke section 2(4), section 2(45) ke under kisi term ya concept ka meaning batata hai. Tax filing, assessments, aur appeals ke dauran yeh terms samajhna zaroori hai.
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Rule 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
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).
Eligible assessee for safe harbour rules for specified domestic transactions.
Rule breakdown
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 A
Eligible assessee for safe harbour rules for specified domestic transactions.
Key takeaways
Legal Provision
Yeh rule section 2(4), section 2(45) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2(4), section 2(45) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti hai
Scope of Terms
Is rule ke under define kiye gaye terms section 2(4), section 2(45) ke under apply honge.
- Definitions uniform interpretation ke liye hai
- Disputes avoid karne ke liye sahi meaning use karein
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 2(4), section 2(45) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2(4), section 2(45) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
"Appropriate Commission" ka matlab kya hai?
"Appropriate Commission" ka matlab Income-tax Rules, 2026 ke under isi rule mein define kiya gaya hai. Proper understanding ke liye rule ke text refer karein.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.