https://www.taxtmi.com/acts?id=19093 Eligible assessee for the safe harbour rules means a person who has exercised a valid option under rule 10THC and who is either a Government company engaged in the business of generation, supply, transmission or distribution of electricity, or a co-operative society engaged in procuring and marketing milk and milk products. The rule defines the class of assessees entitled to use the safe harbour framework by linking eligibility to both the valid option and the specified business category. en-us Mon, 09 Feb 2015 11:51:22 +0530 Tue, 19 May 2026 10:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19093 Eligible assessee for the safe harbour rules means a person who has exercised a valid option under rule 10THC and who is either a Government company engaged in the business of generation, supply, transmission or distribution of electricity, or a co-operative society engaged in procuring and marketing milk and milk products. The rule defines the class of assessees entitled to use the safe harbour framework by linking eligibility to both the valid option and the specified business category. Act-Rules Income Tax Mon, 09 Feb 2015 11:51:22 +0530 https://www.taxtmi.com/acts?id=19093