Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of Kerala to constitute “Kerala State Electricity Regulatory Commission”.

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....partment of Revenue Central Board of Direct Taxes Notification No. 85/2014 New Delhi, the 23 December, 2014 S.O. (E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, "Kerala State Electricity Regulatory Commission, a Commission constituted by the Governm....