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

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-16062025-263885 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2625] NEW DELHI, MONDAY JUNE 16, 2025/JYAISHTHA 26, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th June, 2025 S.O. 2690(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 the 'Karnataka Electricity Regulatory Commission', Bengaluru (PAN: AAAGK0112L) (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 2025-26, 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. 60/2025/F.No.300195/17/2025-ITA-I] MEENAKSHI SINGH, Dy. Secy.