Rule – 10THA, Eligible assessee
March 16, 2018
Rule – 10THC, Safe Harbour
March 16, 2018

Rule – 10THB, Eligible specified domestic transaction

10THB . The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an eligible assessee and which comprises of :—

(i) supply of electricity 1a[***] or
(ii) transmission of electricity; or
(iii) wheeling of electricity; ] 2 [ or
(iv) purchase of milk or milk products by a co-operative society from its members.

Reference: www.incometaxindia.gov.in

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