U/s 10(46) of the Income-tax Act, 1961 Central Government notifies Himachal Pradesh Electricity Regulatory Commission, a commission established by the Government of Himachal Pradesh, in respect of the specified income arising to that Commission

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..... AL BOARD OF DIRECT TAXES) NOTIFICATION NO. 76/2017 New Delhi, the 28th July, 2017 S.O. 2384(E). -In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Himachal Pradesh Electricity Regulatory Commission, a commission established by the Government of .....

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