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of <h1>Jharkhand State Electricity Regulatory Commission Gains Tax Exemption u/s 10(46) of Income-tax Act, 1961.</h1> The Central Government has notified the 'Jharkhand State Electricity Regulatory Commission,' a body constituted by the State of Jharkhand, under section 10(46) of the Income-tax Act, 1961. This notification exempts specified income types from taxation, including grants from the state government, petition and license fees, application and document fees, fees under the Right to Information Act, and related interest income. The exemption is contingent upon the Commission not engaging in commercial activities, maintaining the nature of its income, and filing income returns as specified. This applies to assessment years from 2019-2020 to 2023-2024.
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