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<h1>Safe harbour for domestic transactions when declared transfer price aligns with regulated tariffs or quality based milk pricing, accepted.</h1> Rule 97 creates a safe harbour under which an eligible assessee's declared transfer price for specified domestic transactions is accepted if the assessee validly opts in and the transaction meets prescribed conditions: electricity tariffs determined or approved by the Appropriate Commission, or milk pricing fixed by quality (fat and SNF), independent of quantity or member share/voting and transparently declared by the cooperative. No comparability adjustment shall be made to an accepted transfer price, and post assessment procedural provisions remain applicable despite exercise of safe harbour.
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