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

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..... (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 63/2018 New Delhi, the 8th October, 2018 S.O. 5177(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, Kerala State Electricity Regulatory Commission , Thiruvananthapuram, a commission establis .....

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..... to have been applied for the assessment year 2018-19 and shall apply with respect to the assessment years 2019-20, 2020-21, 2021-22 and 2022-23. [F. No. 300196/36/2018-ITA-I] VINAY SHEEL GAUTAM, Under Secy. Explanatory Memorandum :-It is certified that no person is being adversely affected by giving retrospective effect to this notification. - Notification Tax Management India - .....

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