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    <title>SECTION 10(46) OF THE INCOME-TAX ACT, 1961 - INCOME ARISING TO RAJASTHAN ELECTRICITY REGULATORY COMMISSION</title>
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    <description>Notification grants tax exemption to the Rajasthan Electricity Regulatory Commission for amounts received as petition filing fees and interest earned on investment, effective for the notified financial years, subject to: the Commission not engaging in commercial activity; the activities and nature of the specified income remaining unchanged during the financial year; and filing return of income in accordance with the specified provision of the Income Tax Act.</description>
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      <description>Notification grants tax exemption to the Rajasthan Electricity Regulatory Commission for amounts received as petition filing fees and interest earned on investment, effective for the notified financial years, subject to: the Commission not engaging in commercial activity; the activities and nature of the specified income remaining unchanged during the financial year; and filing return of income in accordance with the specified provision of the Income Tax Act.</description>
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