Definitions for safe harbour rules for income attribution in case of income from business and profession

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....ho produces specified electronic goods on behalf of any foreign company in a custom bonded area; (b) "custom bonded area" means a warehouse as referred to in section 65 of the Customs Act, 1962; (c) "eligible assessee" means - (i) 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 10....

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.... eligible assessee; and (B) the amount received or deemed to be received by the eligible assessee or by any person on his behalf on account of sale of raw diamonds by such eligible assessee; (ii) in a case referred to clause (d)(ii), the aggregate of - (A) the amount paid or payable to the eligible assessee or to any person on his behalf on account of sale of components ....