Income-tax Rules, 2026

Rule 96Eligible specified domestic transaction for safe harbour

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

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.

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