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Union of India - Section

Section 10THB in Income Tax Rules, 1962

10THB. Eligible specified domestic transaction.

- The "Eligible specified domestic transaction" means a specified domestic transaction undertaken by an eligible assessee and which comprises of :-
(i)supply of electricity [***] or
(ii)transmission of electricity; or
(iii)wheeling of electricity; or
(iv)purchase of milk or milk products by a co-operative society from its members.