Rule – 10THA, Eligible assessee

Published by Law@HostBooks at March 16, 2018

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10THA. The ‘eligible assessee’ means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 10THC, ² [ and—

(i)		is a Government company engaged in the business of generation, ³[supply,] transmission or distribution of electricity; or
(ii)		is a co-operative society engaged in the business of procuring and marketing milk and milk products.]

Reference: www.incometaxindia.gov.in