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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘West Bengal Electricity Regulatory Commission’, Kolkata, a commission constituted by the Government of West Bengal, in respect of the specified income arising to that commission</title>
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    <description>Notification under section 10(46) exempts the West Bengal Electricity Regulatory Commission, Kolkata from tax on specified income comprising income from the fund under the 2006 Fund Rules and fees under the 2005 Fees Rules, subject to conditions that it shall not engage in commercial activity, that the activities and nature of specified income remain unchanged, and that it files returns under clause (g) of sub-section (4C) of section 139. The notification applies retrospectively to the financial year 2016-2017 and to specified subsequent years.</description>
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      <description>Notification under section 10(46) exempts the West Bengal Electricity Regulatory Commission, Kolkata from tax on specified income comprising income from the fund under the 2006 Fund Rules and fees under the 2005 Fees Rules, subject to conditions that it shall not engage in commercial activity, that the activities and nature of specified income remain unchanged, and that it files returns under clause (g) of sub-section (4C) of section 139. The notification applies retrospectively to the financial year 2016-2017 and to specified subsequent years.</description>
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