Eligible specified domestic transaction for safe harbour.
96. An "eligible specified domestic transaction" means a specified domestic transaction undertaken by an eligible assessee and which comprises of: —
| (a) | supply of electricity; or | |
| (b) | transmission of electricity; or | |
| (c) | wheeling of electricity; or | |
| (d) | purchase of milk or milk products by a co-operative society from its members. |