Rule 95: An "eligible assessee" means a person who has exercised a valid option for application of safe harbo
Is rule Income-tax Rules, 2026 ka ek important provision hai jo 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 o ke barre mein batata hai. Income-tax Rules, 2026 ke relevant provisions ke under yeh rule applicable hai.
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Bare law
Rule 95 - 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 o
95. 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.
Eligible specified domestic transaction for safe harbour.
Rule breakdown
95. 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-
Eligible specified domestic transaction for safe harbour.
Key takeaways
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.