U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘West Bengal Electricity Regulatory Commission’, Kolkata, a commission constituted by the Government of West Bengal, in respect of the specified income arising to that commission

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....T TAXES) NOTIFICATION NO. 1/2018 New Delhi, the 18th January, 2018 S.O. 284(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, 'West Bengal Electricity Regulatory Commission', Kolkata,a commission constituted by the Government of West Bengal, in respect of the ....