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of <h1>Definition of 'Eligible Assessee' Under Income Tax Safe Harbour Rules for Specified Domestic Transactions as per Rule 10 THC.</h1> An 'eligible assessee' under the Income Tax Safe Harbour Rules for Specified Domestic Transactions refers to a person who has opted for the application of these rules as per Rule 10 THC. This includes either a government company involved in generating, supplying, transmitting, or distributing electricity, or a cooperative society engaged in procuring and marketing milk and milk products. These provisions were amended and inserted through notifications in 2015 and 2016.
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