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Rule 96 of Income Tax Rules - Eligible specified domestic transaction for safe harbour.

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Last Updated: 01-04-2026

96. Eligible specified domestic transaction for safe harbour. [i]

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

(c) wheeling of electricity; or

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

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.