1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Odisha Electricity Regulatory Commission Gains Tax Exemption Under Section 10(46) for 2012-17; Income from Fees and Grants Covered.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 48/2013 under the Income-tax Act, 1961, recognizing the Odisha Electricity Regulatory Commission for tax exemption under clause (46) of section 10. This exemption applies to income from government grants, license fees, application processing fees, and interest on these amounts. The notification is retroactively applicable from the financial year 2012-13 through 2016-17. Conditions for this exemption include the Commission not engaging in commercial activities, maintaining consistent income sources, and filing income returns as per legal requirements.
TaxTMI 
TaxTMI 
