{"id":5405,"date":"2018-03-16T15:09:44","date_gmt":"2018-03-16T09:39:44","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5405"},"modified":"2018-03-16T15:10:16","modified_gmt":"2018-03-16T09:40:16","slug":"rule-10tha-eligible-assessee","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-10tha-eligible-assessee\/","title":{"rendered":"Rule &#8211; 10THA, Eligible assessee"},"content":{"rendered":"<p><b>10THA.\u00a0<\/b><i>The &#8216;eligible assessee&#8217; means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 10THC,\u00a0<\/i><sup><a id=\"rfn2\"><\/a>2<\/sup>\u00a0<b>[<\/b>\u00a0<i>and\u2014<\/i><\/p>\n<table class=\"list\">\n<tbody>\n<tr>\n<td align=\"right\" valign=\"top\"><i>(i)<\/i><\/td>\n<td align=\"justify\" valign=\"top\"><\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\"><i>is a Government company engaged in the business of generation,\u00a0<sup><a id=\"rfn3\"><\/a>3<\/sup><b>[<\/b>supply,<b>]<\/b>\u00a0transmission or distribution of electricity; or<\/i><\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\"><i>(ii)<\/i><\/td>\n<td align=\"justify\" valign=\"top\"><\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\"><i>is a co-operative society engaged in the business of procuring and marketing milk and milk products<\/i>.<b>]<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10THA.\u00a0The &#8216;eligible assessee&#8217; means a person who has exercised a valid option for application of<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[1121,6829,2518,7391],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5405"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5405"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5405\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5405"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}