Section 10(46) of the Income-tax Act, 1961 – Central Government constituted "Joint Electricity Regulatory Commission for the State of Goa and Union territories" for dealing with specified income.

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....istry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 27/2015 New Delhi, the 24th March, 2015 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, the "Joint Electricity Regulatory Commission for the State of Goa and....