[Eligible assessee.
10THA. The 'eligible assessee' means a person who has exercised a valid option for application of safe harbour rules in accordance with the provisions of rule 10THC, [ and—
(i) is a Government company engaged in the business of generation, [supply,] transmission or distribution of electricity; or
(ii) is a co-operative society engaged in the business of procuring and marketing milk and milk products.]]