rule 96
Eligible specified domestic transaction for safe harbour
Income-tax Rules, 2026Tax2026335 rules
Statutory text
Eligible specified domestic transaction for safe harbour.
96. An "eligible specified domestic transaction" means a specified domestic transaction undertaken by an eligible assessee and which comprises of: —
(a) supply of electricity; or
(b) transmission of electricity; or
(c) wheeling of electricity; or
(d) purchase of milk or milk products by a co-operative society from its members.
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