<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Tax Exemption on specified income of ‘Tamil Nadu Electricity Regulatory Commission’ for A.Y. 2023-24 - U/s 10(46) of IT Act 1961</title>
    <link>https://www.taxtmi.com/notifications?id=144024</link>
    <description>Notification under section 10(46) notifies Tamil Nadu Electricity Regulatory Commission as eligible for exemption for specified income for financial year 2022-2023 (assessment year 2023-2024). Specified incomes covered: Government grants; fees under clause (g) of sub section (1) of Section 86 read with Section 181 of the Electricity Act, 2003; penalties under section 146 of the Electricity Act, 2003; and interest on bank deposits. Exemption is subject to conditions prohibiting commercial activity, requiring unchanged activities and income, and mandating return filing under clause (g) of sub section (4C) of section 139.</description>
    <language>en-us</language>
    <pubDate>Tue, 19 Aug 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 04 Sep 2025 15:30:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=844545" rel="self" type="application/rss+xml"/>
    <item>
      <title>Tax Exemption on specified income of ‘Tamil Nadu Electricity Regulatory Commission’ for A.Y. 2023-24 - U/s 10(46) of IT Act 1961</title>
      <link>https://www.taxtmi.com/notifications?id=144024</link>
      <description>Notification under section 10(46) notifies Tamil Nadu Electricity Regulatory Commission as eligible for exemption for specified income for financial year 2022-2023 (assessment year 2023-2024). Specified incomes covered: Government grants; fees under clause (g) of sub section (1) of Section 86 read with Section 181 of the Electricity Act, 2003; penalties under section 146 of the Electricity Act, 2003; and interest on bank deposits. Exemption is subject to conditions prohibiting commercial activity, requiring unchanged activities and income, and mandating return filing under clause (g) of sub section (4C) of section 139.</description>
      <category>Notifications</category>
      <law>Income Tax</law>
      <pubDate>Tue, 19 Aug 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/notifications?id=144024</guid>
    </item>
  </channel>
</rss>