Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Tamil Nadu Electricity Regulatory Commission

Issue Date: 15 September 2025 Published: 15 September 2025

Gazette ID: CG-DL-E-15092025-266164 Download PDF

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Core Purpose

The Central Government notifies the "Tamil Nadu Electricity Regulatory Commission" for the purposes of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

This notification, S.O. 4167(E), issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes on September 15, 2025, formally notifies the "Tamil Nadu Electricity Regulatory Commission" (PAN: AAAGT0048J) under the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). The Tamil Nadu Electricity Regulatory Commission is identified as a body constituted under The Electricity Act, 2003 (No. 36 of 2003). This notification shall be effective from the assessment year 2024-25, subject to the condition that the Commission continues to be constituted under The Electricity Act, 2003, and fulfills one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. An explanatory memorandum certifies that no person is adversely affected by giving retrospective effect to this notification, which is Notification No. 147/2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15092025-266164 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4052] NEW DELHI, MONDAY, SEPTEMBER 15, 2025/BHADRA 24, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 15th September, 2025 S.O. 4167(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act"), the Central Government hereby notifies "Tamil Nadu Electricity Regulatory Commission” (PAN: AAAGT0048J) (hereinafter referred to as "the assessee"), a commission constituted under "The Electricity Act, 2003" (No. 36 of 2003), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be a commission constituted under "The Electricity Act, 2003" (No. 36 of 2003) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. [Notification No. 147/2025/ F. No. 300195/9/2025-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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