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of <h1>Haryana Electricity Regulatory Commission's Income Exempt from Tax u/s 10(46) for Five Years.</h1> The Central Government has notified the Haryana Electricity Regulatory Commission under Section 10(46) of the Income-tax Act, 1961, exempting specified income from tax. The exempted income includes fees received under the Electricity Act, 2003, and interest earned on government grants, loans, and fees. Conditions for this exemption include that the Commission must not engage in commercial activities, the nature of income must remain unchanged, and it must file income returns as per the Act. This notification applies to the financial years 2022-2023 through 2026-2027.
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