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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Notifies Andhra Pradesh Electricity Regulatory Commission on Tax Exemptions u/s 10(46) of Income-tax Act.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, notifies the Andhra Pradesh Electricity Regulatory Commission, constituted under the Andhra Pradesh Electricity Reforms Act, 1998, regarding specified income. This includes license fees under the Electricity Act, 2003, grants-in-aid from the government, and interest earned on these amounts. The notification stipulates that the Commission must not engage in commercial activities, maintain the nature of specified income, and file returns as per section 139(4C)(g) of the Income-tax Act. This applies to assessment years 2019-2020 through 2023-2024.
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