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of <h1>Punjab Electricity Commission's Specified Income Tax-Exempt under Income-tax Act Section 10(46) for FY 2021-2026.</h1> The Central Government has notified the Punjab State Electricity Regulatory Commission under section 10(46) of the Income-tax Act, 1961, exempting specified income from taxation. The exempted income includes fees for tariff determination, license fees, petition fees, and interest earned on bank deposits. The notification stipulates that the Commission must not engage in commercial activities, maintain the nature of income, and file income returns as per section 139(4C)(g) of the Act. This notification is applicable for the financial years 2021-2022 to 2025-2026.
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