Rule 96 — Eligible specified domestic transaction for safe…

Rule 96 lists the specified domestic transactions that qualify for the domestic safe harbour: supply, transmission or wheeling of electricity, and purchase of milk or milk products by a co-operative society from its members.

The rule. An "eligible specified domestic transaction" is a specified domestic transaction undertaken by an eligible assessee that comprises:

(a) supply of electricity;
(b) transmission of electricity;
(c) wheeling of electricity; or
(d) purchase of milk or milk products by a co-operative society from its members.

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Eligible specified domestic transaction for safe harbour