Section 10(46) of the Income-tax Act, 1961 Central Government notifies Assam Electricity Regulatory Commission, constituted by the Government of Assam, in respect of the following specified income arising to that Commission

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....NTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 14/2017 New Delhi, the 23rd February, 2017 S.O. 618(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 for the said clause, Assam Electricity Regulatory Commission, constituted by the Government of Assam, in respect of the follow....