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Rule 10THA: Eligible assessee · Complied AI

Part 2
Rule 10THA

Rule 10THAPart 2

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.

Rule 10TH Rule 10THA Rule 10THB