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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies Gujarat Electricity Regulatory Commission, , a Commission constituted under the Electricity Regulatory Commissions Act, 1998, in respect of the specified income arising to that Commission</title>
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    <description>Notification under section 10(46) exempts specified income of Gujarat Electricity Regulatory Commission including government grants, petition/processing fees, licence and application fees, fines, interest on investments/deposits/accounts, document fees, penalty/interest on delayed licence fees, and RTI fees, subject to conditions that the Commission shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Commission files its return of income per the Act; the notification is given retrospective application.</description>
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