Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urposes of this rule and rule 10TIA to rule 10TIC,-- (a) "eligible assessee" means a foreign company engaged in the business of diamond mining which has exercised an option for application of safe harbour rules in accordance with rule 10TIA; (b) "eligible business" means a business of selling raw diamonds in any notified special zone as referred to in clause (e) of Explanation 1 to clause (i) ....