The Income-tax Rules, 2026
Rule 96: 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 a co-operative society from its members.
