Rule-10THB, Eligible specified domestic transaction (IT Rules, 1962)

Rule-10THB, Eligible specified domestic transaction (IT Rules, 1962)

Income Tax

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.]