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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Odisha Electricity Regulatory Commission Gains Income Tax Exemption for 2018-2022 u/s 10(46) of Income-tax Act, 1961.</h1> The Central Government, under clause (46) of section 10 of the Income-tax Act, 1961, has notified the Odisha Electricity Regulatory Commission for exemption on specified income. This includes government grants, license fees, application processing fees, and interest earned on these amounts. The exemption is valid for the assessment years 2018-2019 to 2021-2022, provided the Commission does not engage in commercial activities, maintains the nature of its specified income, and files returns as required. The notification ensures no adverse effects from its retrospective application.
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