U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Tripura Electricity Regulatory Commission’, a commission constituted by the State Government of Tripura, in respect of the specified income arising to the said Commission - 49/2018 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption under Section 10(46) extends to specified regulatory commission income subject to non-commercial and filing conditions. Notification under Section 10(46) exempts specified receipts of Tripura Electricity Regulatory Commission - grants from the State Government; annual licence and petition fees under the Electricity Act; tender fees/earnest money; and interest on those receipts - subject to conditions: no commercial activity, unchanged nature of receipts across years, and filing returns as required by clause (g) of sub-section (4C) of section 139.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption under Section 10(46) extends to specified regulatory commission income subject to non-commercial and filing conditions.
Notification under Section 10(46) exempts specified receipts of Tripura Electricity Regulatory Commission - grants from the State Government; annual licence and petition fees under the Electricity Act; tender fees/earnest money; and interest on those receipts - subject to conditions: no commercial activity, unchanged nature of receipts across years, and filing returns as required by clause (g) of sub-section (4C) of section 139.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.