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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi)’ a commission constituted by the Government of India, in respect of the specified income arising to that Commission</title>
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    <description>Notification under section 10(46) designates the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as a government constituted commission and specifies that petition fees, licence fees and interest on those receipts constitute the specified income covered by the clause. The exemption is subject to conditions: no commercial activity, unchanged activities and income character across years, and filing returns in accordance with clause (g) of sub-section (4C) of section 139; the notification is applied retrospectively and to specified subsequent assessment years.</description>
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      <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi)’ a commission constituted by the Government of India, in respect of the specified income arising to that Commission</title>
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      <description>Notification under section 10(46) designates the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as a government constituted commission and specifies that petition fees, licence fees and interest on those receipts constitute the specified income covered by the clause. The exemption is subject to conditions: no commercial activity, unchanged activities and income character across years, and filing returns in accordance with clause (g) of sub-section (4C) of section 139; the notification is applied retrospectively and to specified subsequent assessment years.</description>
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