Rule 96: An "eligible specified domestic transaction" means a specified domestic transaction undertaken by an
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme 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) pur ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 96 - 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) pur
96. 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.
Safe harbour for eligible specified domestic transaction.
Rule breakdown
96. 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-operati
Safe harbour for eligible specified domestic transaction.
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.