Tax exemption under section 10(46A) granted to Tamil Nadu Electricity Regulatory Commission, effective from assessment year 2024-25. Notification designates Tamil Nadu Electricity Regulatory Commission as eligible for income exemption under section 10(46A) of the Income-tax Act, effective assessment year 2024-25, subject to the continuing condition that the commission remains constituted under the Electricity Act, 2003 and pursues one or more of the qualifying purposes set out in the relevant sub-clause; the explanatory memorandum certifies no adverse effect from retrospective application.