10THB . The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an eligible assessee and which comprises of :—
(i) supply of electricity 1a[***] or
(ii) transmission of electricity; or
(iii) wheeling of electricity; ] 2 [ or
(iv) purchase of milk or milk products by a co-operative society from its members.
Reference: www.incometaxindia.gov.in
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