Income-tax Rules, 2026

Rule 95Eligible assessee for safe harbour rules for specified domestic transactions

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

An "eligible assessee" means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 97, and —

(a)is a Government company engaged in the business of generation, supply, transmission or distribution of electricity; or

(b)is a co-operative society engaged in the business of procuring and marketing milk and milk products.

This rule refers to

Rule 97 Safe harbour for eligible specified domestic transaction

Referenced by

Rule 84 Information and documents to be kept and maintained under section 171(1)

Rule 94 Definitions for safe harbour rules for specified domestic transaction