Rule 96

Eligible specified domestic transaction for safe harbour

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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

(d) purchase of milk or milk products by a co-operative society from its members.

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Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.