RULE 96 INCOME-TAX RULES 2026 Eligible specified domestic transaction for safe harbour.
RULE 96 INCOME-TAX RULES 2026 Eligible specified domestic transaction for safe harbour. 96. 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… Read More »