Rule 10THA: Eligible assessee

The Income-tax Rules, 1962Central Act · 1962

Eligible assessee.

The "eligible assessee" means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 10THC, [and—

(i) is a Government company engaged in the business of generation, [supply,] transmission or distribution of electricity; or

(ii) is a co-operative society engaged in the business of procuring and marketing milk and milk products.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	10THA
Marginal note	Eligible assessee
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted. Substituted for "and is a Government company engaged in the business of generation, transmission or distribution of electricity" by the IT (Nineteenth Amdt.) Rules, 2015, w.e.f. 8-12-2015.
inserted. Inserted by the IT (Second Amdt.) Rules, 2016, w.e.f. 17-2-2016.

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