'Maharashtra Electricity Regulatory Commission’ - commission established by the State Government of Maharashtra - Specified income arising to that Commission - Seeks to amend Notification No. 34/2020 dated the 23rd June, 2020 - 22/2023 - Income Tax Act, 1961
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Specified incomes added to notification: profit on asset sale, vehicle personal charges, tax-refund interest, and government securities interest. Central Government amends Notification No. 34/2020 by inserting clauses (m)-(p) in Paragraph 1 after clause (l), deemed effective from 23rd June, 2020, adding: profit on sale of fixed assets; charges collected for personal use of office vehicle by employees; interest on income tax refund; and interest earned on government securities. The amending instrument is Notification No. 22/2023 dated 17th April, 2023 and includes a certification that retrospective effect does not adversely affect any person.
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.
Specified incomes added to notification: profit on asset sale, vehicle personal charges, tax-refund interest, and government securities interest.
Central Government amends Notification No. 34/2020 by inserting clauses (m)-(p) in Paragraph 1 after clause (l), deemed effective from 23rd June, 2020, adding: profit on sale of fixed assets; charges collected for personal use of office vehicle by employees; interest on income tax refund; and interest earned on government securities. The amending instrument is Notification No. 22/2023 dated 17th April, 2023 and includes a certification that retrospective effect does not adversely affect any person.
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