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of <h1>Punjab State Electricity Regulatory Commission Gains Tax Exemption for Specific Income Types Under IT Act Section 10(46.</h1> The Central Government, under Section 10(46) of the Income-tax Act, 1961, has notified the Punjab State Electricity Regulatory Commission for exemption on specific income types. These include processing fees for tariff determination, license fees, petition fees, and interest income from bank deposits. The exemption is contingent on the Commission not engaging in commercial activities, maintaining the nature of its income, and filing income returns as per Section 139(4C)(g) of the Act. This notification applies to the financial years 2016-17 to 2020-21.
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