RULE 95 INCOME-TAX RULES 2026 Eligible assessee for safe harbour rules for specified domestic transactions.
RULE 95 INCOME-TAX RULES 2026 Eligible assessee for safe harbour rules for specified domestic transactions. 95. 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,… Read More »