95. Eligible assessee for safe harbour rules for specified domestic transactions. [i]
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An eligible assessee means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 97, and — (a) is a government company engaged in the business of generation, supply, transmission or distribution of electricity; or (b) Is a co-operative society engaged in the business of procuring and marketing milk and milk products. |