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    <title>Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “ Uttar Pradesh Electricity Regulatory Commission” a Commission constituted under the Uttar Pradesh Electricity Reforms Act, 1999, in respect of the certain specified income arising to the said Commission</title>
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    <description>Central Government notifies the Uttar Pradesh Electricity Regulatory Commission under section 10(46) as entitled to exemption in respect of specified income comprising government grants, license fees and fines, and interest earned on those amounts. The exemption is conditional on the Commission not engaging in commercial activity, filing returns per clause (g) of sub-section (4C) of section 139, and maintaining unchanged activities and the nature of the specified income for the relevant financial years.</description>
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      <description>Central Government notifies the Uttar Pradesh Electricity Regulatory Commission under section 10(46) as entitled to exemption in respect of specified income comprising government grants, license fees and fines, and interest earned on those amounts. The exemption is conditional on the Commission not engaging in commercial activity, filing returns per clause (g) of sub-section (4C) of section 139, and maintaining unchanged activities and the nature of the specified income for the relevant financial years.</description>
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