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of <h1>Himachal Pradesh Electricity Regulatory Commission's Income Exempt Under Clause 10(46) for FY 2012-13 to 2016-17</h1> The Government of India, under the Ministry of Finance, issued Notification No. 49/2013, effective from July 3, 2013, concerning the Himachal Pradesh Electricity Regulatory Commission. It specifies that certain income types received by the Commission, including government grants, license fees, court or petition fees, and interest on these amounts, are exempt under clause (46) of section 10 of the Income-tax Act, 1961. This exemption applies to the financial years 2012-13 through 2016-17, provided the Commission does not engage in commercial activities, maintains the nature of its income, and files income returns as required.
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