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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

            Provisions expressly mentioned in the judgment/order text.

            <h1>Definition of Electric Vehicle for Section 80EEB: Must be Powered by Electric Motor and Have Regenerative Braking System.</h1> An electric vehicle, as defined for section 80EEB(5)(a) of the Income Tax Act 1961, is a vehicle solely powered by an electric motor. The vehicle's traction energy must be exclusively supplied by a traction battery installed within it. Additionally, it must feature an electric regenerative braking system that converts kinetic energy into electrical energy during braking.

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