Rule 10THB: Eligible specified domestic transaction

The Income-tax Rules, 1962Central Act · 1962

Eligible specified domestic transaction.

The "eligible specified domestic transaction" means a specified domestic transaction undertaken by an eligible assessee and which comprises of :—

(i) supply of electricity [***]; or

(ii) transmission of electricity; or

(iii) wheeling of electricity; [or

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

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	10THB
Marginal note	Eligible specified domestic transaction
Jurisdiction	Central
Status	In force as published by the source

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

omitted. Words "by a generating company" omitted by the IT (Second Amdt.) Rules, 2016, w.e.f. 17-2-2016.
inserted. Inserted by the IT (Nineteenth Amdt.) Rules, 2015, w.e.f. 8-12-2015.

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