Rule 10THA - Eligible assessee - Income-tax Rules, 1962

1 [ 10THA. 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 10 THC, 2 [and- (i) is a Government company engaged in the business of generation, 2 [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].] --------------------- Notes:- 1. Inserted vide Not. 11/2015 - Dated 4-2-2015 2. Substituted vide Not. 90/2015 - Dated 8-12-2015 , before it was read as, and is a Government company engaged in the business of generation, transmission or distribution of electricity 3. Inserted vide Not. 5/2016 - Dated 17-2-2016